AC105 Introduction to Financial Accounting (half unit)
Автор: LSE Department of Accounting
Загружено: 2024-08-08
Просмотров: 516
Описание: This is a half-unit course that introduces students to fundamental principles of financial accounting. The course starts with a discussion of the framework of financial accounting: its nature, intents and purposes, and the context and environment in which it operates. This includes, and eventually entails, the need for, and various sources of, accounting regulation and “accounting standards”. AC105 then unpacks various core financial accounting concepts and conventions. The course also looks into the processes used to record, summarise, and present financial accounting information as well as, crucially, its interpretation. Thus, and essentially, this part of the course focuses on the preparation, interpretation, and limitations of company financial statements for external reporting, and the regulatory framework in which financial reports are prepared.
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