Rationale/Course Description


This course provides a basic understanding of the key financial statements and how transactions affect those financial statements, the internal controls and why they exist in organizations, and analysis of financial statements and make decisions using those statements. It also covers an introduction to elements of financial and management accounting and the application of computers in accounting.


  • To equip the student with basic book keeping skills
  • To introduce the student to the main financial statements and reports
  • To help student interprete financial statements and make informed financial decisions
  • To introduce the student to basic management accounting concepts
Attachment Name Attachment Type
COE 2203 Principles of Accounting DOC PDF PS