ACCT 401 — Corporate Reporting and Analysis

Accounting · University of Ghana

The course examines the financial reporting framework within which the accountant operates and examines detailed financial reporting requirements for entities. It specifically deals with preparation of consolidated financial statements of simple group, investment in associates and joint venture, vertical and mixed group structures, and accounting for changes in group structure (stepped acquisition and disposal of subsidiary). It also covers the analysis and interpretation of information from financial reports, and explores – in detail – the role of the accountant as financial analyst and adviser through the assessment of financial performance and position of entities. The course further deals with accounting for capital reduction and financial re-organisation schemes. Finally, it covers the evaluation of current developments in corporate reporting with special emphasis on corporate social responsibility reporting, social and environmental reporting, sustainability reporting and integrated reporting.

Credits

3

Level

Level 400

Semester

Semester One

Course details from University of Ghana Volume 2 Handbook for the Bachelor's Degree: Course Descriptions for Programmes in the Humanities (2017).