This course exposes students to the fundamentals of standard financial accounting practices. It focuses upon the communication of relevant financial information about businesses to external users such as investors and creditors. The main objective for the student therefore is to understand how accounting information is prepared and used in making business decisions.


  • Students will become acquainted with the main principles and concepts underlying the recording and reporting of financial data.

  • Students will be introduced to the procedures and techniques involved in the recording and communication of financial data.

  • Students will be sensitized to some of the procedures and techniques used in the analysis of the financial statements of an entity.