The course emphasizes the focus on accounting to meet the needs of managers. The material contained in the book stresses the interpretation (rather than the construction) of accounting information as well as a critical (rather than unthinking) acceptance of the underlying assumptions behind accounting. It is suitable for postgraduate and undergraduate students who are undertaking courses in accounting that do not lead to professional accreditation, and to practicing non-financial managers who need a better understanding of the role of accounting in their organizations.
Course Curriculum
Part I: Context of Accounting
Introduction to Accounting
00:00
Accounting and its Relationship to Shareholder Value and Business Structure
00:00
Recording Financial Transactions and the Limitations of Accounting
00:00
Management Control, Management Accounting and its Rational-Economic Assumptions
00:00
Interpretive and Critical Perspectives on Accounting and Decision-Making
00:00
Constructing Financial Statements and the Framework of Accounting
00:00
Part II: Using Accounting Information for Decision-Making, Planning and Control
Interpreting Financial Statements and Alternative Theoretical Perspectives
Certification Issued By: The Chartered institute of certified public Accountants of USA (CICPA) is a statutory body established under the Chartered Accountants Act, 1962 (Act No. XXIVI of 1962) for the regulation of the profession of Chartered Accountants in USA. During its 55 years of existence, CICPA has achieved recognition as a private international accounting body not only in the country but also globally, for its contribution in the fields of education, professional development, maintenance of high accounting, auditing and ethical standards. CICPA now is the one of largest accounting body in the whole world.