Singapore University of Social Sciences

Intermediate Financial Reporting

Applications Open: 01 April 2019

Applications Close: 16 June 2019

Next Available Intake: July 2019

Course Types: Modular Undergraduate Course

Language: English

Duration: 6 months

Fees: $1463 View More Details on Fees

Area of Interest: Business Administration

Schemes: Lifelong Learning Credit (L2C)

Funding: Union Training Assistance Programme (UTAP)


Synopsis

ACC208 Intermediate Financial Reporting continues to expand the skills, knowledge and understanding that students have gained in ACC201e Financial Accounting and ACC206 Financial Reporting. The course continues to examine recognition, measurement and disclosure issues related to construction contract, share-based payments and employee benefits, leases, financial instruments and income taxes.

Level: 2
Credit Units: 5
Presentation Pattern: Every July

Topics

  • Construction Contracts and Other Revenue-Related Issues
  • Share-based payments and employee benefits
  • Leases
  • Financial Assets
  • Financial Liabilities
  • Income Taxes

Learning Outcome

  • Describe and apply the recognition, measurement and disclosures of revenue arising from construction contracts and other contracts with customers.
  • Demonstrate the recognition, measurement and disclosure principles of share-based payments and employee benefits.
  • Demonstrate the recognition, measurement and disclosure principles of leases.
  • Illustrate the recognition, measurement, presentation and disclosures of financial assets.
  • Illustrate the recognition, measurement, presentation and disclosures of financial liabilities.
  • Show the accounting treatment, i.e. the recognition, measurement, presentation and disclosures, of income taxes.
  • Develop the essential knowledge and interpersonal skills to work effectively in a team.
  • Demonstrate written proficiency.
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