Business Accounting

Written by Administrator Monday, 15 June 2015 04:54
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Course Code                             : BHRM  11153

Course Title                              :        Business Accounting

Status                                         : Compulsory

Credit Rating                            :        3

Semester                                    :        First

Aim                                            : To; (i) provide knowledge on concepts and techniques of business accounting; (ii) enable students to use financial information in preparing financial statements and making decisions in business.

Learning Outcomes                   : After completion of this course, students will be able to

 

  • identify and explain the principles of accounting, accounting standards
  • prepare financial statements
  • use business accounting information for managerial decision making.

Course Content                         : Nature and scope of Business Accounting. Accounting standards. Partnership Accounts. Company Accounts. Preparation of financial statements. Accounting for decision making: Cash flow statements,  Interpretation of Financial Statements; computation accounting ratios, uses and limitations of ratio analysis.

 

Method of Teaching

and Learning                                : Lectures, Tutorials

Assessment                                    : Assignments, End-semester examination

Recommended Readings:

Institute of Chartered Accountants of Sri Lanka, (2002) Sri Lanka Accounting Standards, ICASL, Colombo.

Jajasekaran, V., and Lalitha, R. (2011). Financial Accounting, Dorling Kindersley, New Delhi

Wood, F. Sangster, A. (2008). Business Accounting I, 11th Edition, Prentice Hall, London.

Last modified on Monday, 15 June 2015 04:54

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