*Course Description* 

This course builds on foundational accounting principles, focusing on advanced financial and managerial accounting techniques for strategic decision-making. Topics include ethical issues, international standards (IFRS/GAAP), mergers, sustainability accounting, and technology integration (ERP, data analytics). Case studies and collaborative projects enhance practical application.

*Course Objectives* 

1. Analyse financial statements for strategic insights. 

2. Apply managerial accounting tools (CVP, budgeting) in decision-making. 

3. Evaluate ethical dilemmas and governance frameworks. 

4. Compare IFRS and GAAP in global contexts. 

5. Utilize technology (ERP, Tableau) for data-driven solutions. 

*Course Outline* 

*Weeks 1–4: Financial Accounting* 

- Week 1: Financial Statement Review & Advanced Concepts 

- Week 2: Revenue Recognition, Leases, Derivatives 

- Week 3: IFRS vs. GAAP 

- Week 4: Mergers, Acquisitions, Consolidations 

*Weeks 5–7: Managerial Accounting* 

- Week 5: Cost Behaviour, ABC, CVP Analysis 

- Week 6: Budgeting, Variance Analysis 

- Week 7: Balanced Scorecard, ROI 

*Weeks 8–9: Ethics & Governance* 

- Week 8: Ethical Case Studies (Enron, WorldCom) 

- Week 9: Governance, Risk Management, SOX 

*Weeks 10–11: Emerging Trends* 

- Week 10: Sustainability Accounting, CSR 

- Week 11: Blockchain, AI in Accounting 

*Weeks 12–13: Case Studies* 

- Real-world applications (e.g., Tesla’s ESG reporting) 

*Week 14: Review & Final Exam* 

*Required Textbooks* 

1. Cost Accounting: A Managerial Emphasis (Horngren et al.) 

2. Advanced Accounting (Jeter & Chaney) 

3. Harvard Business Review Cases 

*Assessment* 

- *Participation (10%):* Engagement in discussions and activities. 

- *Case Analyses (20%):* Individual/group presentations on ethics and strategy. 

- *Midterm Exam (25%):* Covering financial accounting topics. 

- *Group Project (15%):* Analyse a company’s financials and propose strategies. 

- *Final Exam (30%):* Comprehensive, cumulative exam. 

*Additional Resources* 

- Software: QuickBooks, SAP, Excel, Tableau 

- Standards: IFRS Foundation, FASB publications 

*Policies* 

- *Late Work:* 10% penalty per day; exceptions for emergencies. 

- *Academic Integrity:* Zero tolerance for plagiarism. 

- *Accessibility:* Accommodations provided per university policy.