Module Name |
Module Code |
Lecture Hrs |
Practical Hrs |
Credits |
| Business Accounting and Analysis |
DFA6020Y |
3 |
0 |
6 |
|
| Description |
| The Regulatory Framework, International Accounting and financial reporting Standards; Accounting Issues in Financial Reports; Recognition and measurement of assets, liabilities, income and expenses; Presentation of Financial Statements; standards relating to leasing, provisions, intangible assets, goodwill, earnings per share, borrowing costs, financial instruments, cash flow statements and group accounts; creative accounting; Role and responsibilities of Board of Directors; Role and responsibilities of Management, Users of Financial reports and their expectation; A Framework for Financial Analysis: (a) Business Dynamics, (b) Preliminary Analysis (i.e. Vertical, Horizontal, Change and Trend), (c) Ratio Computations and Inferring, (d) Forecasting Financial Data and (e) Valuation; Content Structure and Format of Financial Statements; Preliminary Analysis, Adjustments (if applicable), Ratio Analysis and Interpretation of Accounts; Corporate Failure; Corporate lending and analysis; Prediction Models; Contemporary Financial Measures of Performance; Performance Measurement Models -, Financial v/s Non Financial performance indicators, conventional profit related measures of performance v/s value based measures; multi-dimensional performance measurement: Balanced Scorecard; Benchmarking; Non Profit Organisations; Public Sector; Planning & Control - Strategic Management Accounting: goals, appraising the environment, position appraisal, strategy evaluation ; Short run Decision-making techniques; budgeting. |
| Faculty |
Department |
| FACULTY OF LAW AND MANAGEMENT |
Department of Finance and Accounting |
| Contact Details |
Administrative assistant: TASLIMA BOODHUN-JHUMKA
Telephone: 4037400
Email: t.boodhun@uom.ac.mu |
|
