This topic introduces students to the fundamental concepts of financial and management accounting. It examines the elements of the financial statements provided to external users and the information provided in, and interpretation of, those statements. Several management accounting functions, important to internal users, are also introduced.
This topic aims to provide students with an understanding of the importance of financial information in business practice. The topic includes introductory financial accounting, introductory management accounting, financial statement interpretation and analysis, and budgeting.
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