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1Faculty of Business, Economics & Accounting
Department of Business Studies
HELP Bachelor of Business (Hons) Year 2 & Year 3 - HUBBU
INTERNAL SUBJECT DETAILS
Semester 1, 2009
Subject: ACC 203
Financial Accounting 2
Subject Lecturer: Dr Steven Liew
Email: lwchoy2@gmail.com
HP 012 9752555
2PRE-REQUISITE(S)
ACC101 Financial Accounting 1
SYNOPSIS
This subject covers further topics in financial accounting. It builds upon the knowledge
gained from ACC101 Financial Accounting 1, and thus, the successful completion of
ACC101 Financial Accounting 1 is a pre-requisite of this subject. The topics include
accounting for Merchandising Operations ; as well as partnerships. It considers how to
deal with entities that may use single entry systems or has incomplete records. This
subject takes a look at social and environmental accounting as well as the effects of
globalisation on accounting.
OBJECTIVES
The objectives are:
 to enable students to prepare the accounts for Merchandising Operations ;
 to enable students to prepare the financial statements when there are incomplete
records or when an entity uses a single entry system;
 to enable students to prepare the accounts for partnerships;
 to enable students to demonstrate an understanding of accounting for goodwill;
 to enable students to demonstrate an understanding of the basic concepts in
accounting for corporations / company accounting;
 to enable students to prepare the financial statements for corporations;
 to enable students to demonstrate an understanding of basic sources of finance
(bonds and other long term borrowings);
 to enable students to demonstrate an understanding of social and environmental
accounting and the effects of globalisation on accounting, and
 to enable students to prepare the cash flow statements for corporations;
 to enable students to analyse and interpret financial statements of corporations,
and
 to enable students to demonstrate an understanding of the disclosures in the notes
to the financial statements and appreciate the impact/issues underlying
accounting policy choice.
3
LEARNING OUTCOMES代写留学生作业

Upon completion of this subject, students should be able to:
 prepare the accounts for Merchandising Operations
 prepare the financial statements when there are incomplete records or when an entity
uses a single entry system;
 prepare the accounts for partnerships;
 demonstrate an understanding of accounting for goodwill;
 demonstrate an understanding of social and environmental accounting and the effects
of globalisation on accounting;
 demonstrate an understanding of the basic concepts in accounting for corporations
company accounting, and
 prepare the financial statements for corporations;
TOPICS
Topic 1 Accounting for Merchandising Operations
Topic 2 Single Entry and Incomplete records
Topic 3 Partnership I (Introduction and Basic Concepts)
Topic 4 Partnership II (Further Considerations) & Goodwill
Topic 5 Accounting for Corporations I (Introduction, Share Capital, Retained
Earnings, Reserves & Other Considerations)
Topic 6 Accounting for Corporations II (Financial Statements) - FRS 101
Topic 7 Accounting for Corporations II (Cas