ACCT 405

Business Accounting

Name: Business Accounting

Course Number: ACCT 405

Credit(s): 3

Course Description

This course encompasses subjects such as business combinations, consolidations, the preparation of consolidated financial statements, foreign exchange, and contemporary accounting issues within business contexts. Students will grasp, analyze, and engage with intricate financial accounting transactions involving multiple interconnected entities in mergers, consolidations, international business dealings, and investments with significant influence.

Learning Outcomes:

Gain an understanding of the purpose and description of key accounting terms and statements.
Define and elaborate on fundamental accounting terms such as fixed costs, variable costs, profit, revenue, working capital, and break-even.
Articulate the purpose of budgets and cash flow forecasts, along with their advantages and disadvantages.
Clarify the role, purpose, and limitations of final accounts, balance sheets, and profit and loss statements.
Illustrate the use of ratios, including gearing, current ratio, and Return on Capital Employed (ROCE), in analyzing business performance with respect to risk, liquidity, and profitability.

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ACCT 405

Course Description

Learning Outcomes:

Applications are Open

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