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What you'll be able to do (official learning outcomes)
explain the linkage between accounting and other information system
define the conceptual framework for financial reporting
identify the users and uses of financial statements/reports; 36
link the fundamental concepts and convention in financial accounting to financial report preparation
list the types of accounting errors and how to correct them
explain suspense accounts and their uses
Course contents
Accounting as information system within the organisation. Limitations of financial accounting, conceptual framework for financial reporting covering objectives. Elements, users and uses, qualitative characteristics of useful accounting information. Accounting concepts and conventions.
Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 102.