Dr Lisa Goh, A209

This course is intended for students on MSc Management and Strategy, MSc Development Management, MSc Operational Research, MSc Law and Accounting, MPA Public Policy and Management/MPA Public and Economic Policy, MSc Management (two-year) and the Diploma in Accounting and Finance. It is also intended for MSc students who are not specialising in Accounting who have not previously studied these subjects to a significant extent but only with the agreement, in writing, of the MSc (Accounting) Course Tutor. Students who have previously studied Accounting are asked to seek advice before selecting this course.

This course provides students with an introduction to financial accounting, and highlights aspects of reporting that are important to users of financial information.

The course covers the frameworks of accounting regulation; the balance sheet, income statement, and cash flow statement. The course will also cover accounting issues related to depreciation, goodwill, and intangible assets, equity, debt, and consolidation. Students will be introduced to financial statement analysis and research on the use of accounting information in financial markets.

10 weekly lectures of two hours each in MT. Classes: seven one-hour classes MT.

Students are expected to produce several pieces of written work, including accounting exercises and essays.

A detailed reading list will be made available at the start of the course. Illustrative text: J Kothari, E Barone, Financial Accounting: an International Approach (Prentice Hall, 2006).

A two-hour written examination in the ST.