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h Flow Statements) – FRS107
Topic 8 Debentures / Bonds and Other Non-Current Liabilities – FRS 137
Topics 9 Financial Statements Analysis and Interpretation for Corporations
Topics 10 Notes to Financial Statement & Accounting Policy Choice (Considering
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FRS 101 & FRS 108)
Topic 11 Introduction to Social & Environmental Accounting and Accounting
Issues in the International Arena
PRESCRIBED TEXTS
Wood, F. and Sangster, A. (2002) Business Accounting Vol 1, 9th edn, Prentice-Hall.
Wood, F. and Sangster, A. (2002) Business Accounting Vol 2, 9th edn, Prentice-Hall.
Horngren, C.T., Harrison, W.T. and Bamber, L.S. (2005) Accounting, 6th edn, Prentice-
Hall.
RECOMMENDED REFERENCES
Hoggett, J., Edwards, L. and Meldin, J. (2003) Financial Accounting in Australia, 5th
edn, John Wiley & Sons.
Weygandt, J.J., Kieso, D.E. and Kimmel, P.D. (2005) Accounting Principles, 7th edn,
John Wiley & Sons.
Larsen, J.E. (2003) Modern Advanced Accounting, 9th edn, McGraw-Hill.
Dyckman, T.R., Davis, C.J., and Dukes, R.E. (2001) Intermediate Accounting, 5the edn,
McGraw-Hill.代写留学生作业
Cunningham, B.A., Nikolai, L.A. and Bazley, J.D. (2004) Accounting Information for
Business Decisions, 2nd edn, The Dryden Press.
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Subject Outline / Teaching Plan
Department : Business Studies Subject Code : ACC 203
Lecturer : Dr Steven Liew Subject Title : Financial accounting 2
Week Topics References
1 - Accounting for Merchandising Operations
2 Computation and importance of gross profit
Determine the cost of goods sold under a periodic
system
3 Single entry and incomplete records
4 Partnership I (Basic concepts, preparation of
partnership accounts)
5 - Partnership II ( Admission of new partners,
retirement of partners, and dissolution of
partnership)
6 - Accounting for corporation I (Introduction, share
capital, retained profits, reserves etc)
7 - Accounting for corporation II (Preparation of
financial statements and issue and redemption of
shares)
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- Preparation of cash flow statement
9 Prepare a statement of cash flows using the indirect
method.
Prepare a statement of cash flows using the direct
method.
Analyze the statement of cash flows
10 Debentures/ bonds and other non-current liabilities
11 Accounting for operating and capital leases.
Identify the methods for the presentation and
analysis of long-term liabilities
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12 - Financial statements analysis and interpretation
- Notes to financial statements and accounting
policy choice
13 analyzing a firm’s liquidity, profitability, and
solvency
Understand the concept of earning power
Recognize the limitations of financial statement
analysis
14 Revision Class
15 Revision Class
ASSESSMENT:
Assessment Items Value Due Date
1. Assignment 20% Week 6
2. Mid-Term Test 20% Week 8
3. Final exam (Closed Book) 60%
REQUIREMENTS:代写留学生作业
To gain a pass in this subject, students must:
 Achieve a passing grade in the final examination i.e. score a minimum of 35 marks
out of 70 if there is an examination for this subject.
 Attempt ALL areas of assessment; and achieve a total result of 50% or better
overall.
** - Please check on the notice board and My Acel for the actual date. HELP
University College reserves the right to make any changes to the above where
appropriate.
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ASSIGNM