Provides students with an understanding of the role that accounting plays in various aspects of financial decision making. The unit provides a conceptual overview of the profit and wealth measurement process, and of the major financial statements which provide information about business performance and financial position. A user perspective is adopted in which the outputs of the accounting process are explained and interpreted in both internal and external financial decision contexts.
Authorised by the Head of School, Accounting & Corporate Governance
9 February, 2012