This course introduces the fundamentals of accounting and its critical role across corporations, governments, and individuals. It aims to equip learners with the ability to read, interpret, and analyze financial statements to support informed decision-making. Key topics include IFRS compliance, its role in capital market stability, and its relevance to various users such as investors, creditors, managers, and regulators. The course covers core financial statements—including the income statement, balance sheet, and cash flow statement—and explains essential concepts like book value vs. market value, profit vs. cash, capital vs. working capital, and financial analysis techniques.
Unit 1: Introduction to IFRS and Financial Reporting
Unit 2: Understanding Financial Statements and Their Components
Unit 3: Financial Management Concepts and Accounting Framework