Browse Hierarchy ACFI4002: Introduction to Accounting

This module is an introduction to the nature, purpose and conceptual foundations of accounting, including both financial and management accounting. One aim is to develop in the students an understanding of the respective contributions of the two branches of accounting and the different objectives and needs of a range of users of financial information. Students will study accounting techniques for collecting, classifying and recording financial information as well as the presentation of this data in the form of accounts for companies. Students will prepare and interpret management accounting information for planning, decision making and control in a range of simple business scenario.