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FINANCIAL ACCOUNTING II COURSE IDENTIFICATION AND APPLICATION INFORMATION

Code Name of the Course Unit Semester In-Class Hours (T+P) Credit ECTS Credit
BNS152 FINANCIAL ACCOUNTING II 2 3 3 6

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)

Analyzes the functioning of liability accounts on the balance sheet and records transactions accurately.
Applies year-end accounting procedures and contributes to the preparation of financial statements.
Interprets accounting entries related to capital, liabilities, and accrual accounts, integrating them into the financial reporting process.