Intermediate is a branch of Financial Accounting that studies the accounting aspects of different operations that present specific unique features according to the accounting standard and concepts of the figure engaging in the business activity in question. It shows the preparation of accounts of different associations.
Its Aim is to develop students’ knowledge of accountancy, through a more in-depth and broader study of its contents and to study the accounting issues associated with the different associations
Theories and concepts of Accounting; Application of relevant accounting standards in financial accounting (IASs and IFRSs) and finally an understanding of Accounting for different forms of organizations and businesses. On completion of this module, students will be able to prepare different final accounts of different associations and get a broader knowledge of accounting.
- Teacher: Kennedy Otieno