Courses @ UNIRAZAK

This course is an extension of Financial Accounting & Reporting I. The course reinforces the basic accounting knowledge and exposes students to issues regarding revenue recognition, EPS, accounting policies, changes In accounting estimates and errors, provisions and etc to further their knowledge and skills to deal with financial reporting issues.

• Explain approved accounting standards to account for financial reporting areas such as revenue recognition, provisions, investment property, and deferred tax.
• Demonstrate the treatments of changes in acccounting policy, estimates and errors, and events after reporting period.
• Interpret the performance of companies based on interim financial statements and EPS.