Accounting and reporting policies, disclosure of accounting policy, methods of recognizing assets and liabilities. Analysis and interpretation of financial statements, types of ratio analysis- trend, inter-firm analysis etc; usefulness and limitation of ratio analysis. Accounting standards, compliance requirements of standards issued by NASB, IASB AND IFAC. International Financial reporting standards ( IFRS). The concept and types of ethics, principles and application of professional ethnics, decision in ethnics, ethnical threats and safeguards, social and environment issues in ethnics , explain and illustrate using information in a given scenario the meaning of business ethics. Identify and explain in the context of a given scenario hw business ethnics and moral duties may be linked, identify and explain in the context of a given scenario how business ethnics and business success may be linked, identify and assess in a given scenario issues of ethics and corporate social responsibility, identify and assess in a given scenario issue of professional ethics and corporate governance in accordance with ICAN code of Professional Conduct and IFAC Code of ethics for Professional Accountants. Identify ICAN professional Code of Conduct and Guide for members. Corporate Governance – Nature , Scope and significance , Corporate Social Responsibilities- Concept and Scope. Case study.

Level of Study: 400 Level