Apply the double-entry recording process to a rang

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Apply the double-entry recording process to a range of transactions and balance-day

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Synopsis

This unit will provide a conceptual framework for accounting; the definition and recognition criteria for assets, liabilities, equity, income 

and expenses (including leases, inventory valuation, non-current assets, depreciation and impairment); the form and content of financial

reports for partnerships and companies; and evaluate alternative measurement systems (historical cost, modified historical cost and 

fair value accounting).

Objectives

• The learning goals associated with this unit are to:



• apply the double-entry recording process to a range of transactions and balance-day

 

• adjustments, for service and trading firms



• describe the definitions and recognition criteria for assets, liabilities, equity, income and expenses

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• evaluate and compare alternative measurement systems

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• apply critical thinking, problem solving and presentation skills to individual and /or group activities dealing with financial

accounting.