DBA2102 Intermediate Business Accounting

This course reviews and embellishes the financial reporting requirements as presented in generally accepted accounting principles (GAAP).  The course expects students use and expand on the application of all the generally accepted accounting principles and concepts covered in their introductory financial and management accounting courses.

Course Objectives

• Introduce students to the application of some accounting standards in financial reporting of given business entities and projects. 
• Help students analyze concepts of accounting for Partnerships, registered companies, leasing and construction contracts. The focus is also on cash flow analysis and financial reporting through preparation of cash flow statements.

Learning Outcomes
At the end of the course students should be able to;

• Build onto Fundamental Accounting Principles in preparation for higher accounting. 
• Understand  aspects of accounting for special types of businesses [manufacturing entities, not-for-profit organizations, partnerships and corporate entities] and certain types of transactions such as payroll accounting