Module/Course Description

Course Title: Special Topics in Accounting

Course Code: UU-ACG-4700-ZM

Programme: Bachelor of Science in Accounting and Finance - ACCA - ZM

Credits: 12.00

Course Description:

The rationale behind every module is to offer the student all possible knowledge in each module of the course, in order to be able to deepen their understanding and render them capable of practically applying it. Special Topics in Accounting provides a detailed analysis of a variety of independent topics within the area of financial accounting, which will help students complete/get an even broader picture of their financial accounting knowledge.

Explain how operating segments of a company are identified and how is this significance determined. Prepare interim financial reports.
Prepare reporting entries for foreign currency transactions including foreign currency forward contracts, foreign currency commitments and foreign currency options.
Prepare translated financial statements from foreign into domestic currencies under the temporal and the current rate method.
Prepare reporting entries for a company that is going through a legal reorganization and prepare a statement of affairs for a company that is liquidated due to bankruptcy.
Prepare entries and financial statements under the government-wide and fund-based approaches.
Prepare reporting entries for capital leases, waste landfills, artworks and other infrastructure assets under government-wide and fund-based approaches.
Prepare entries and financial statements for not-for-profit organizations, including hospitals.
Discuss what are the most common types of trust funds and the purpose of each fund. Demonstrate how an estate’s assets are managed and distributed and how can taxes that must be paid can be minimized so that the value of the assets to be distributed to beneficiaries is maximized.

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

Prerequisites Categories: Semester 1, Semester 2, Semester 3, Semester 4, Semester 5, Semester 6, Semester 7

Typical Module duration: 4.0 Week(s)

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