ac11000-batch1.pptVIP

AC11020Lecture Slides – Batch 1 Megan Williams S2, Cledwyn E mail – rww@aber.ac.uk Calculators – Casio FX83ES/GT - Casio FX85ES/GT Module outline and overview Module reading Tutorials Batch 1 – Financial Accounting and the Conceptual Framework Learning Objectives Outline uses and purposes of financial accounting Explain an conceptual framework Explain who are the users of accounting information Explain and contrast accounting concepts Explain qualitative characteristics of financial information Explain true and fair view Financial Accounting What is accounting? The process of