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Financial Accounting - Introduction

In this module, we will cover a range of topics related to financial accounting. In short, financial accounting refers to the process of recording, summarising and reporting financial transactions of a business.

Specifically, the module will guide you through the double entry accounting technique. You will also learn a range of accounting concepts and techniques, such as accruals and prepayments. Furthermore, module explores the main financial statements that appear on a company’s annual report including: the income statement, the balance sheet and the cashflow statement. Once you complete this module, you will know how to read a company’s financial statements and have the ability to analyse a company’s financial performance using ratios.

The objectives for this module are:

  • To understand the double entry accounting technique
  • To learn accounting concepts
  • To understand the main financial statements that appear on a company’s annual report
  • To understand the use and limitations of ratio analysis

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