Courses @ UNIRAZAK

This course covers further advanced theoretical topics in financial reporting such as financial assets and liabilities, leases, historical costs and fair value accounting, exit value accounting, current cost accounting, revenue and expenses. Students will be able to learn the application of Islamic concept in accounting and explore the current issues development in accounting industries.

• Explain the history and development of accounting theory.
• Measure the influence of accounting theory towards development of accounting practices, standards and regulations.
• Discuss the application of accounting theory in various accounting, economy and business issues.