Brief Course Description
1. Course Title:
ACCA_Financial Accounting 2 (ACCA-F3)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507235
4. Credits:
3
5. Course Objectives:
The objective of the course "ACCA_Financial Accounting 2 (ACCA-F3)" is to equip students with the ability to use trial balances, identify and correct accounting errors, and prepare financial statements for both incorporated and unincorporated entities. The course aims to develop skills in performing basic financial statement analysis, enabling students to assess the financial position and performance of businesses. Additionally, students will acquire the knowledge and skills required to prepare simple consolidated financial statements from the individual financial statements of group entities with legal status.
6. Brief Description of Course Content:
The course covers the use of the trial balance and how to identify and correct errors, and then the preparation of financial statements for incorporated and unincorporated entities. The course then moves in two directions, firstly requiring students to be able to conduct a basic interpretation of financial statements; and secondly requiring the preparation of simple consolidated financial statements from the individual financial statements of group incorporated entities.