Accounting for Accountability and Decision Making

Description

The course covers the use and economic and social impact of internal and external accounting information. This course introduces students to accounting, accountability and decision-making. It focuses on the use and impact of internal and external accounting information on economic and social outcomes. In particular, students will learn about organisational structures and their impact on accounting practices. They will gain an understanding of the contents of financial statements and how to interpret them. The course will also cover basic principles of taxation and sustainability accounting, including corporate environmental and social responsibility. Students will develop an understanding of internal accounting, including cost concepts and classification, planning, budgeting and forecasting. Additionally, the course will introduce students to ethics, the responsibilities of the accounting profession, and the impact of technology on accounting.