HUM473

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Financial, Cost and Managerial Accounting

2 Credit Hour Course

Intended For Level 4 Term 2 Students

Prerequisite:

Financial Accounting: Basic Accounting Concepts; Accounting as an information System; Computerized Accounting System; ConceptualFramework of Accounting; Double Entry Mechanism; AccountingEquation; Introduction to Journal Accounting; Posting to LedgerAccounts; Preparing Trial Balance; Adjusting Entries, Preparing an Adjusted Trial Balance; Preparing Financial Statements; FinancialStatements Analysis & Interpretation.

Cost and Management Accounting: Cost Concepts, Cost Classifications& Cost Functions; Job Order Costing & Preparing Job Cost Sheet; Cost Allocation; Cost Volume Profit Analysis; Variable Costing Vs.Absorption Costing; Short Term Investment Decision: Relevant &Differential Cost Analysis; Long-term Investment Decision: CapitalBudgeting; Working Capital Management; Linear Programming for Management Decision.