Financial accounting 2 презентация

the following topics:
organization and operations of corporations;
corporate transactions;
reporting income and retained earnings; earnings per share;
bonds as liabilities and investments;
the cash flow statement,
equity investments and
international operations.

be able to:
Assess the nature and purpose of the primary financial statement required by International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) including the management process and accounting methods used to prepare and review such statements.

the respective roles of management and external auditor for statement development and examination.
Understand the current status of business and accounting ethics and related codes of conduct.
Analyze key financial accounting techniques

Intended Learning Outcomes

and various accounting techniques to accumulate, analyze, and control costs.
Describe the underlying concepts, techniques, analyses, and methods by which the accounting function supports management decision-making.

Hills, 14th Edition, 2010.
Reference books:
Barry J. Epstein Eva K. Jermakowicz. Interpretation and Application of International Financial Reporting Standards. 2010. John Wiley & Sons, Inc., Hoboken, New Jersey.
International Financial Reporting Standards, IFRS 2014
Additional Information:
L:\Zhanat Syzdykov\ACC 2102

Exam #1 15%
Second Assessment - 30 points:
Attendance 03% - 12 classes
Quizzes 12% - 3 quizzes
Midterm Exam #2 20%
Final Assessment - 40 points:
Attendance 2% - 10 classes
Participation 04% - 1-2 asgn / qzs
Final Exam 34%
Total Points 100

missed after midterm exam #2 will result in 10% reduction of the final exam grade.

would result into three possible outcomes:
0% for the task
“F” grade for the course
Disciplinary committee

issues - to the BSc Program
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