Category: SMU Accountancy Accounting

Financial Accounting is actually quite a manageable module if you are consistent and know the fundamentals well, concepts are kind of built up from previous chapters, so be to clarify to clarify your doubts early and ensure that you really fully understand the concepts through the practicies…. Once you understand the concepts, the questions are pretty straightforward, and should you able to do well for finals, so please have enough rest. Study well!

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Since the establishment of two stock exchanges in Shanghai and Shenzhen in early 1990s, China’s capital markets have experienced amazing growth and become one of the largest capital markets in the world. The equity market is the dominant capital market and has been evolving and growing towards a more even mix of investor classes, with institutions such as investment funds, pension funds, insurance companies, corporates, sovereign wealth funds and Qualified Foreign Institutional Investors (QFI…

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As a strategic advisor, you should possess sound accounting knowledge and an understanding of its applicability across different disciplines. The SMU BAcc degree offers a rigorous curriculum that delivers the right balance of technical skills and broad-based education for our students. This cross-disciplinary approach enables you to gain an appreciation of the applicability of accounting knowledge across all fields.

To complete the SMU BAcc programme, students need to complete 36 modules consisting of Accounting Core courses (Accounting and Business Subjects), Accounting Electives, SMU Core Curriculum courses (Capabilities, Communities and Civilisations) and Free Electives from any other course of study. As part of the SMU Core Curriculum requirements, students are also expected to complete the SMU Internship programme and a minimum of 80 hours of Community Service. Students will also need to embark on at least one global exposure experience before graduating.

The technical component of the BAcc curriculum consists of 18 Accounting Core and 3 Accounting Electives modules. The Accounting Core provides students with all the required technical knowledge to function as a professional accountant. Students who are interested in specialised areas and new emerging issues can select from a range of Accounting Electives, giving them the flexibility to pursue deeper knowledge in their preferred accounting area or broaden their accounting skill sets.

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To be honest, not sure what I was learning the whole time. Just some ethical issues. Really fluff mod, no logical structure to follow or whatsoever. Gotta bank on your fluffing skills during finals.

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This course is designed to give students an overview of topics that are relevant to accounting theory development, pertinent research, standard setting and regulation processes within the accounting profession, and contemporary efforts to benefit practice. A systems approach is utilised to facilitate students’ understanding of the various accounting model data sets that have been put forward by the accounting profession, including GAAP. Knowledge of this history forms an indispensable repertoire for students to evaluate current developments in accounting and to challenge new initiatives that are continuously being debated on the business environment – accounting interface. Most certainly, the ultimate goal of this course is to have students learn how to learn in the accounting arena combined with the confidence of never growing obsolete on the subject matter of accounting.

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This course provides an in-depth examination of corporate accounting issues and financial reporting standards as well as the analysis and interpretation of financial statements prepared under those standards. Particular emphasis will be given to the application and interpretation of Financial Reporting Standards (FRS) of Singapore. Topics covered include: financial reporting framework, presentation of financial statements, accounting standards and disclosure requirements, classification of income, quarterly reporting, changes in accounting policies and methods, accounting for non-current assets (including asset revaluation, assets held for sale, investment property, biological assets, and intangibles), impairment of assets, leases, provisions and contingencies, revenue recognition, and employee benefits.

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practice practice practice. you might think that you got it all down but when you first see your finals paper u know u screwed up

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AIS in general was pretty enjoyable, as it ties in many real life case studies to really exemplify how the flaws within an accounting system can lead to the various consequences. However, the course can seem a tad too abstract and you can expect multiple variations/answers for a question.

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Interesting module that mostly teaches you how to make decisions when managing a business. It’s completely different from financial accounting and you don’t have to sweat about debit/credit or balancing any sheets lol. MA is really quite simple so there’s not much to worry about for this mod. Readings and homework are quite light and textbook is not necessary.

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