Flexible Learning That Enhances Your Potential
Micro-credential certification in Advanced Corporate Reporting ACC6014 (MA)
This programme aims to introduce students to the responsibilities of a corporate financial manager. Coverage includes the evaluation of investment and financing alternatives, working capital management, and determining of capital structure and dividend policy.
Emphasis is placed on the analytical aspects of the decision-making process to enable students to form their own judgment in the dynamic business world.
Note: Subject relates to Master of Accountancy
This programme is designed, delivered, assessed and awarded by SEGi University through the Africa Open Learning Platform.
Entry Requirements - No
Age - 23 Years Above
Experience - No
Language Proficiency - Yes
Numeracy Proficiency - No
Prerequisites - No
Others - No
- Financial Reporting in Context
- Professional behaviour and compliance with accounting standards, Ethical requirement of the corporate reporting, Consequences of unethical behaviour
- The Financial Reporting Framework
- Application of accounting framework, Critical evaluation of principles and practice, Legal requirement for preparing single reporting financial statements
- Reporting the Financial Performance of Entities
- Performance reporting, financial instruments, leases, taxation, segment reporting, related party, share based payment, SME reporting
- Financial Statement of Groups Entities
- Group accounting including cash flow, Continuing and discontinued operation, Changes in group structure, Foreign transactions and entities
- Specialised Entities and Specialised Transactions
- Financial reporting for (1) Non Porfit enties, (2) Government, (3) Insurance
- Implications of Changes in Accounting Regulation on Financial Reporting
- Effects of changes in accounting standard
- Current Development of Reporting
- Integrated Reporting, Convergence of National and International Accounting Standards, Current issues in reporting
Written assignment - 40%
Project paper - 60%