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DAF 1301: FUNDAMENTALS OF ACCOUNTING II Pre-requisites: DBM 114 Purpose: To develop the learners deeper understanding of the principles of book-keeping and accounts and the ability to maintain books of accounts and preparation of financial statements Course Objectives: By the end of the course unit the student should be able to:- Compile accounting data • Prepare financial statements • Interpret accounting information • Use accounting information in decision making. Course Content: • Partnership accounts; the partnership agreement, formation of a partnership, final accounts of partnerships, valuation of goodwill and change in partnership • Introduction to company accounts, Introduction to published financial statements • Financial Reporting by Manufacturing enterprise • Financial statement analysis • Cash flow Statements • Accounting for not for profit organizations • Incomplete records Teaching / Learning Methodologies: Lectures and tutorials; group discussion; demonstration; Individual assignment; Case studies Instructional Materials and Equipment: Projector; test books; design catalogues; computer laboratory; design software; simulators Recommended Text Books: • Honrgren and Sundem, G. L, Introduction to Financial Accounting, (6th Edition), New York; Prentice Hall • Larson, K.M and Pyre, D, Fundamentals of Accounting Principles, (12th Edition), Prentice Hall • Frank Woods & Alan Sangster, Business accounting,(9th ) Prentice Hall Text Books for further Reading: • Wood, Frank, Business Accounting (17th Edition), International Thompson

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