الاقتصاد وإدارة الأعمال (السنة الدراسية 2019/2020) - المنطقة السياحية الثقافة وقيمة المشاريع

Financial Accounting

درس رقم 1: Introduction to accounting Explain the role and nature of accounting Identify the main users of financial information Distinguish between financial and management accounting Explaining why an understanding of accounting and financa is relavant		Andry Rakotovololona
درس رقم 2: Accounting and reporting on a cash flow basis Explain why cash flow accountinf satisfies shareholders and managers Explain what makes cash flow data a reliable and fair representation Prepare a cash budget and statement of operating cash flows		Andry Rakotovololona
درس رقم 3: Accounting and reporting on an accrual accounting basis Explain the historical cost convention and accrual concept Adjust cash receipts and payments in accordance with IAS 18 revenue Account for the amount of non current assets in the accounting period Reconcile cash flow and accrual accounting data		Andry Rakotovololona
درس رقم 4: Income and asset value – an economist approach Explain the need for income measurement Compare the measurement methods adopted by accpuntants with those adopted by economists Comment on both approaches in international financial reporting framework		Andry Rakotovololona
درس رقم 5: Measuring and reporting financial position Explain the nature and purpose of the three major financial statements Prepare and interpret a statement of financial position SFP Discuss the accounting conventions underspinning the assets Discuss the accounting conventions underspinning the claims		Andry Rakotovololona
درس رقم 6: Measuring and reporting financial performance Discuss the nature and purpose of Incomene statement IS Prepare and interpret an IS Discuss the main the main recongnition and measurement issues Explain the main accounting conventions underpinnin the income statement		Andry Rakotovololona
درس رقم 7: Accounting for limited companies - first part Discuss the nature and financing of limited company Describe the main features of equity in a limited company Discuss the framework of rules design to saveguard the interest of shareholders		Andry Rakotovololona
درس رقم 8: Accounting for limited companies - second part Describe the responsabilities of directors and auditors concerning the annual financial statements Discuss both the regulation and the conceptual frameworks to shape the annual financial statements Discuss the arguments for and against the use of accounting rules Discuss the threat posed by creative accounting		Andry Rakotovololona
درس رقم 9: Measuring and reporting cash flows Discuss the crucial importance of cash to a business Explain the nature of the statement of the cash flows and the problems Prepare a statement of cash flows		Andry Rakotovololona
درس رقم 10: Contingent assets and liabilities and intangible assets Discuss the main recognition criteria Explain the recognition criteria and the reporting requiriment		Andry Rakotovololona
درس رقم 11: Leasing and borrowing costs Distinguish between finance and operating lease Explain the circumstances under which borrowing costs may be capitalised Measuring the future value and the present value of an investment		Andry Rakotovololona
درس رقم 12: Financial ratios 1 - Profitability and efficiency and liquidity How ratios can be used to access the position, performance and cash flows of a business Identify and calculate key ratios for acceccing Explain the operating cash cycle		Andry Rakotovololona
درس رقم 13: Financial ratios 2 - Financial gearing and investment Explain key ratios for assessing the gearing of a business Identify and explain key ratios for assessing the investment in a business		Andry Rakotovololona
درس رقم 14: Use and limits at financial ratios Prepare and interpret common size financial statement Evaluate the use of ratios in helping to predict financial failure Discuss the limitations of ratios		Andry Rakotovololona
درس رقم 15: Group of companies financial results Discuss the nature of groups and explain why they exist and they are formed Prepare a group statement Explain the nature of an associate company status		Andry Rakotovololona
درس رقم 16: Increased scope of financial reporting Explain the purpose of segmental reports Discuss the role of interim financial statements and IAS 34 Explain the purpose of value added statement Describe the impact of inflation		Andry Rakotovololona
درس رقم 17: Corporate governance and audit Discuss the need of corporate governance, role and composition of board of directors Describe the role of the audit comitee Discuss the importance of shareholder involvement		Andry Rakotovololona
درس رقم 18: Remuneration and shareholders return Explain the main issues associated with remuneration of directors Discuss the importance of shareholders return		Andry Rakotovololona
درس رقم 19: Financial reporting standards How financial accounting theory has evolved Accountign principles set out in the IASC and IASB frameworks Rule-based and principle based approaches		Andry Rakotovololona
درس رقم 20: Evolution of global reporting standards Arguments for and against standards Describe the standard setting and enforcement in UK, EU and USA		Andry Rakotovololona
درس رقم 21: Accounting and ethical behaviour Explain the relationship between ethics, standard setting and IFAC code of ethics Implications of ethical values Explain unethical behaviour		Andry Rakotovololona

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الاقتصاد وإدارة الأعمال (السنة الدراسية 2019/2020) - المنطقة السياحية الثقافة وقيمة المشاريع

Financial Accounting

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الاقتصاد وإدارة الأعمال (السنة الدراسية 2019/2020) - المنطقة السياحية الثقافة وقيمة المشاريع

Financial Accounting

الشرائح