To develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques.
- The context and purpose of financial reporting.
- The qualitative characteristics of financial information and the fundamental bases of accounting.
- The use of double entry and accounting systems.
- Recording transactions and events.
- Preparing a trial balance.
- Preparing basic financial statements.
Each computer Based Exam (CBE)
- Is of 2 hours duration
- Has a pass mark of 50%
- Is out of 100 marks
Contains 2 sections
- Section A contains objective test questions (OTs)
- Section B contains multi-task questions (MTQs)
(Computer based exam which students can take through the year)
- Contains 35 OT questions
- Each question worth 2 marks (70 marks in total)
|F3 (FA)||495 AZN|