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School of Economics and Finance

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ECOM058 - Principles of Accounting

This module aims to introduce students to the fundamentals of accounting and financial reporting: the conceptual and regulatory framework of accounting; double entry bookkeeping and ledger accounting; the nature of accounting systems and their control; the treatment in financial statements of non-current assets; inventory, provisions and financial assets and liabilities; the preparation of financial statements for single entities; including incorporated entities; analysis and interpretation of financial statements; an understanding of statements of cash flows.

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