Business Accounting

The module helps students the role of the accountant in a business organisation. Additionally, it stresses out the functions of accountancy in reporting financial information based on the principles and techniques of Financial Accounting. It familiarises students with the classical book-keeping rules. It helps to understand the difference between gross profit and net profit, non-current and current assets, methods of depreciation, non-current and current liabilities, accruals, prepayments and bad debts. Furthermore, it explains the preparation and presentation of the financial statements, after considering year-end adjustments. Finally, the module points out the importance of accounting ethics.

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