TABL5905 Accounting 1

TABL5905
Postgraduate
6 Units of Credit
Taxation & Business Law

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This is the first course in a sequence of courses dealing with the profession and the practice of accounting and the literature associated with it. Students will be introduced to the design of accounting information systems (classifications and chart of accounts, cash or accrual systems, concept and measurement selection, continuous or periodic recording); systems of accounting record (the accounting equation, document flows, accounts and ledgers, the double-entry systems, journals and subsidiary ledgers internal and accounting control); recording merchandising operations (sales, purchases, returns, allowances, receipts, payments, inventory effects); accounting for receivables and payables; inventories; and accounting for non-current assets.

TABL5905