Financial Accounting (Accounting Technicians)
Unit summary
The unit covers company accounts (including preparation for
publication, treatment of taxation, notes to accounts,
accounting practice); accounting techniques for special situations
(including change of partner and dissolution of partnership, share
and loan transactions, consolidation accounts for groups of companies)
accounting techniques for special transactions (branch accounts,
hire purchase, consignment accounts, goods on sale or return,
royalties); analysis and evaluation (interpretation of financial
statements, capital structure, gearing, working capital, cash flow,
historic cost convention)
Unit details