Module/Course Description

Course Title: Accounting II

Course Code: UU-ACG-1001-ZM

Programme: Bachelor of Business Administration - ZM

Credits: 12.00

Course Description:

The main objectives of the course are to:
1. Provide an in-depth understanding of accounting for inventory, cash, receivables, fixed assets and current liabilities for a sole proprietorship
2. Expose students to partnerships and accounting for partnerships.
3. Expose students to corporations and accounting for corporations.
4. Introduce the Statement of Cash Flows.

After completion of the course students are expected to be able to:
1. Understand and deal with the accounting issue that arises when identical units of merchandise are acquired at different unit costs during the period
2. Describe and illustrate the application of internal controls to cash
3. Understand the classification of receivables and the accounting of uncollectible receivables
4. Understand the accounting for fixed and intangible assets
5. Understand the accounting for current liabilities and payroll
6. Understand the accounting for partnerships
7. Understand the accounting for corporations
8. Prepare a Statement of Cash Flows

Prerequisites: UU-Bsc-IND100-ZM, UU-FNT-103-ZM

Prerequisites Categories: Semester 1, Semester 2

Typical Module duration: 4.0 Week(s)


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