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FINANCIAL ACCOUNTING I COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BAY103 FINANCIAL ACCOUNTING I 1 3 3 6

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Recognize the concepts and principles of accounting
Explain first and second-class traders and books to be kept
Distinguish trial balance, inventory, journal and financial statements
Distinguish between the active-passive and debt/credit relationship
Apply journal entries