Course List

Foundation

Fundamentals of Accounting-One

First of two parts on fundamentals of accounting, covering concepts and theories behind the accounting process; introduces important definitions, recognition and measurement principles, elements of financial statements

Introduction to Accounting

Overview of accounting and its various definitions; emphasizes service perspective as an important context inherent in accounting standards, and the characteristics of useful financial information

Environment of Accounting

Traces the development of accounting throughout history and the important events that influenced current practices; discusses environmental influences, and career opportunities

Business Organizations

Major types of business organizations, their characteristics, advantages and disadvantages, and implications on accounting structure, policies, and procedures

Standard Setting

Introduction to standard setting organizations; discusses the importance of standards and the processes involved in the development of standards.

Conceptual Framework

Introduction to standard setting organizations; discusses the importance of standards and the processes involved in the development of standards.Discussion of the 2018 IASB Conceptual Framework, a basis for the development of IFRS, and guidelines for accounting policy for areas not yet covered by standards