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• Develop skills in handling accounting data to prepare financial statements and appreciate the role of accounting from an open systems perspective
• Understand the functions of accounting standards and accounting regulatory bodies and the importance of business accounting to corporate and business planning
• Appreciate the role and use of accounting in management decision making and control
• Understand the behavioural dimensions of accounting approaches and techniques
• Demonstrate a broad appreciation of current developments in accounting
Discuss and demonstrate applied skills in handling accounting data with reference to preparing financial statements and be able to discuss and understand the role of accounting from an open systems perspective.
Using an organisation of your choice that is listed on the stock exchange, discuss how the financial information meets the needs of five different non-management external users.
Include in this discussion the qualitative characteristics that make information useful to users of these financial reports. Are there any weaknesses in the provision of information to these users?