CAVE HILL CAMPUS
DEPARTMENT OF MANGEMENT STUDIES
FACULTY OF SOCIAL SCIENCES
ACCT2015 – FINANCIAL ACCOUNTING II
COURSE OUTLINE
SEMESTER II, 2012 – 2013
Lecturer: Mrs. Diana Weekes-Marshall BSc, FCCA, FCA diana.weekes-marshall@cavehill.uwi.edu Room SSA5 Tel: 417-4872 (office) Office Hours: By appointment only
COURSE AIMS
This course builds on the foundation established in the Level I Financial Accounting courses and the Level II Intermediate Accounting course, ACCT 2014 Financial Accounting I.
Financial Accounting II follows on from Financial Accounting I and primarilyexamines liabilities, equity, leases, financial statement analysis and financial reporting. The course aims to develop a deeper understanding of the elements of financial accounting.
REQUIRED TEXT
Please be advised that the course is in a transitional phase, whereby the Lecturers of ACCT2014 - Intermediate Financial Accounting I and ACCT2015 - Intermediate Financial Accounting II have moved to lecturing with an emphasis on the International Financial Reporting Standards (IFRS). Hence, our recent booklist requires the IFRS editions (Volumes 1 and 2) below. It is recognized that some students may have borrowed or bought copies of either the 12th or 13th edition of the original text previously used. It does not appear to matter; both texts seem not to have material differences. Thus, you can use:
Kieso, D., Weygandt, J., & Warfield, T. (2011): Intermediate Accounting: IFRS Edition. 1st Edition. Wiley: NJ. Volumes 1 and 2.
See textbook web site for useful downloads.
Information on International Financial Reporting Standards (IFRS) is available from the International Accounting Standards Board (IASB) web sites as follows:
IFRS for SME’s: http://www.ifrs.org/IFRS-for-SMEs/Pages/IFRS-for-SMEs-and-related-material.aspx
Information on Full IFRS: http://www.ifrs.org/IFRSs/Pages/IAS.aspx ;