Financial and Management Accounting (Formerly Corporate Accounting)

  • Introduction to accounting — its nature and purpose.
  • Financial accounting reports for decision-making.
  • Double-entry recording process as the basis for preparing financial reports.
  • The statement of cash flows.
  • Analysis and interpretation of financial statements.
  • Audit and external review.
  • Introduction to management accounting.
  • Cost allocation and cost accounting systems.
  • Understanding cost-volume-profit relationships.
  • Relevant cost for decision-making.
  • Strategic and business planning.
  • Measurement of performance.

Textbook

  • Hoggett, Edwards and Medlin, Accounting (Wiley, 9th edition; currently $140 with Governance Institute discount).

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