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Financial Accounting

300.00

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Description

This course is part of the Financial Accounting module in level one of the ICAG professional qualification. The aim of this course is to develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and to develop technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements for single entities. The course also introduces basic techniques for the interpretation of financial statements. The course covers the following topics:

  • The context, purpose and qualitative characteristics of financial information
  • Recording transactions and events using the double-entry accounting system
  • Preparing an extended (adjusted) trial balance
  • Preparing basic financial statements for incorporated and unincorporated entities
  • Interpreting financial statements

The course is assessed by a three-hour examination with five compulsory questions. The pass mark is 50%. The course is suitable for candidates who want to pursue a career in accounting or finance and who have a basic knowledge of accounting concepts and terminology.

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