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    Accounting Education: 1. Business Law

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    gerrymandering
    This component provides students with the core technical accounting foundation and knowledge needed for a career in professional accounting. It develops students' accounting skills and understanding of professional ethics and values obtained from other parts of the curriculum. Students learn necessary theoretical, technical accounting knowledge and intellectual skills, including an understanding of professional values and ethics.

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    Accounting Education: 1. Business Law

    Uploaded by

    gerrymandering
    73 views4 pages
    This component provides students with the core technical accounting foundation and knowledge needed for a career in professional accounting. It develops students' accounting skills and understanding of professional ethics and values obtained from other parts of the curriculum. Students learn necessary theoretical, technical accounting knowledge and intellectual skills, including an understanding of professional values and ethics.

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    Accounting Education

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    This component provides students with the core technical accounting foundation and knowledge needed for a career in professional accounting. It develops students' accounting skills and understanding of professional ethics and values obtained from other parts of the curriculum. Students learn necessary theoretical, technical accounting knowledge and intellectual skills, including an understanding of professional values and ethics.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    73 views4 pages

    Accounting Education: 1. Business Law

    Uploaded by

    gerrymandering
    This component provides students with the core technical accounting foundation and knowledge needed for a career in professional accounting. It develops students' accounting skills and understanding of professional ethics and values obtained from other parts of the curriculum. Students learn necessary theoretical, technical accounting knowledge and intellectual skills, including an understanding of professional values and ethics.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    Accounting Education

    This component of the curriculum provides the students with the core technical foundation essential to a
    successful career as professional accountants. It further develops and integrates the knowledge, skills and professional
    values, ethics and attitudes which they obtained from the other components of the curriculum. It gives students the
    necessary theoretical and technical accounting knowledge and intellectual skills, including an understanding of
    professional values and ethics.

    Accounting Education
    1. Business Law
    a. Law on Obligation and Contract
    b. Business Laws and Regulation
    c. Regulatory Framework and Legal Issues in Business
    2. Taxation
    a. Income Taxation
    b. Transfer and Business Taxation
    3. Financial Accounting and Reporting
    a. Basic Financial Accounting and Reporting
    4. Partnership and Corporation
    a. Partnership and Corporation and Accounting
    5. Financial Accounting Theory and Practice
    a. Conceptual Framework and Accounting Standard
    b. Intermediate Accounting P1
    c. Intermediate Accounting P2
    d. Intermediate Accounting P3
    6. Cost Determination, Analysis, and Control
    a. Cost Accounting and Control
    b. Strategic Cost Management
    c. Management and Internal Control
    7. Financial Management
    a. Financial Market
    b. Accounting for Business Combination
    c. Accounting for Special Transactions
    d. Accounting for Government and Non-Profit Organization
    8. Auditing and Assurance Service
    a. Auditing and Assurance Principles
    b. Auditing and Assurance: Concepts and Application
    c. Auditing in a CIS Environment
    d. Auditing and Assurance: Specialized Industries
    A. Financial Accounting and Reporting
    I. Introduction
    a. History of Accounting
    b. Definition of Accounting
    c. Evolution of Accounting
    II. Financial Reporting Standard: Preparation and Presentation of Financial Statement
    a. Purpose of financial Statement
    b. Complete set of financial Statement
    c. General Features of Financial Statements
    d. Identification of Financial Statements
    III. Statement of Financial Position and Notes
    a. Definition/nature
    b. Elements
    c. Reporting Classification
     Current and Non-Current Assets
     Current and Non-Current Liabilities
     Owner’s Equity
    d. Format
    e. Disclosure requirements
    IV. Statement of Comprehensive Income and the Statement of Changes in Owner’s Equity
    a. Approaches to measurement of performance of an entity
     Capital maintenance approach vs. Physical maintenance approach
     Transaction approach vs. Economic Approach
    b. Elements of Statement of Comprehensive Income
     Revenue and Gains
     Expenses and losses
     Other Comprehensive income and losses
    c. Methods of Presenting expense in the statement
     Nature of Expense Method
     Function of Expense Method
    d. Information to be presented on the face of the statement of Comprehensive Income
    e. Statement of Changes in Equity
     Information to be presented
    f. Discontinued operations
     Definition
     Financial Statement Presentation
    V. Statement of Cash Flows
    a. Nature of the Statement of Cash Flows
    b. Benefits of Cash flow information
    c. Classification of activities presented in the statement of cash flow
     Operating activities
     Investing activities
     Financing Activities
    d. Methods of presenting the statement of cash flows
     Direct Method
     Indirect Method
    e. Disclosure of non-cash transactions
    f. Other Disclosures
    VI. Cash to Accrual Accounting and Single-Entry System
    a. Systems of record keeping
     Double- entry
     Single- entry
    b. Bases for preparation of financial statements
     Cash Basis
     Accrual Basis
     Modified cash/modified accrual
     Preparation of financial statement under the single-entry system
     Conversion of cash basis financial statements
    VI. Accounting Changes and Correction of Errors
     Types of accounting changes and accounting for the effects of the change
    - Accounting policies
    - Accounting estimates
     Accounting Errors
    - Types of Errors
    - Correction of Errors
    VII. Segment Reporting
     Nature of intern reporting
     Content of an intern financial report
     Recognition and measurement of selected income and expense items for interim financial
    reporting purposes
     Nature of operating segments
     Measurement of results of operations of reportable operating segments
     Disclosure requirements for operating segments
    B. Partnership and Corporation Accounting
    I. Introduction
    a. Definition
    b. Characteristics of a Partnership
    II. Differences between Sole Proprietorship & Partnership
    a. Distinguish between Partner’s Capital Account & Partner’s Drawing Account
    III. Partnership Formation
    a. Fair Market Value
    b. Adjustment of Accounts Prior to Formation
    c. Partnership upon Formation

    IV. Partnership Operations and Financial Reporting
    a.

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