C 206 Principles of Accounting 2

Course Objectives

To familiarize participants with the basic principles of financial accounting and with their relevance to business:
the measurement of long-term assets and liabilities
financial instruments - debt and equity
the understanding and analysis of financial statements

Course Content

Revision of Accounting I, particularly current assets
Long-term assets, depreciation and amortisation
Liabilities : current liabilities and provisions
Liabilities : bonds, leases, pensions and deferred tax
Stockholders' equity
Market value of companies
Income and changes in retained earnings
Cash flow statements
Financial statement analysis
International accounting

Recommended Text:

Williams, Haka, Bettner & Meigs. Financial Accounting (International Edition). McGraw Hill. 2002

Joel J Lerner, James A Cashin, Daniel L Fulks. Principles of Accounting. McGraw-Hill Professional. 2001.

Joel Lerner, James A. Cashin. Schaum's Outline of Principles of Accounting. McGraw-Hill Professional. 1998