Introduction to accounting

UBD C3L

To develop students’ understanding of the principles in accounting and the accounting system, from recording an operation in the books of accounts to preparing a complete set of financial statements.

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LEARNING OUTCOMES

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  • Understand
    the global need and demand for an accounting system
  • Describe
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Cost accounting

UBD C3L

To provide a sound foundation in understanding costing, cost recording, and effective ways of cost management and behaviour in a manufacturing environment.

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LEARNING OUTCOMES

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  • The changing role of managerial accounting
  • Basic cost management concepts
  • Activity-Based Costing
  • Activity-Based Management
  • Activity analysis, cost behaviour and cost estimation
  • Cost-Volume-Profit analysis
  • Standard costing and performance measures
  • Budgeting
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REQUIREMENTS

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  • Requirement 1
  • Requirement 2
  • Requirement 3
  • Requirement 4
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