Official NUC CCMAS syllabus

ACC 202 — Financial Accounting II

ACC department course · Nigerian universities

What you'll be able to do (official learning outcomes)

• explain the conceptual framework for financial reporting
• prepare simple Partnership account
• explain Joint arrangement under IFRS 11
• account for goods on sale or return
• describe Revenue and Grants in accordance with the provision of the IFRS
• develop simple accounting policies; and

Course contents

Conceptual framework for financial reporting. The principles of Small and Medium-sized Entities’ Guidelines on Accounting (SMEGA) and Level 3 guidance. Introduction to partnership – definitions, types of partners, deeds, partners’ capital and current accounts, profit sharing ratio and appropriation account.

Source: the Nigerian Universities Commission (NUC) Core Curriculum and Minimum Academic Standards (CCMAS). StudyOps loads this syllabus automatically when you study ACC 202.

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