Accounting for Special Transactions
Description
At the end of this course, the students should be able to: Conscientiously apply in everyday tasks the values learned from accounting concepts, principles, and procedures discussed as prospective accountants, business entrepreneurs, and future human resources of the country. Journalize accountable business transactions appropriately. Apply knowledge of accounting principles and standards covering the intermediate topics included in the course. Prepare reports peculiar to partnership and corporate forms of business. Differentiate joint operation and joint venture. Obtain a thorough understanding of special revenue recognition topics. Acquire sound knowledge on pronouncements issued by Financial Reporting Standards Council (FRSC), IFRS
Interpretations Committee (IFRIC), Standard Interpretations Committee (SIC) in relation to insurance contracts and
accounting for build-operate-transfer (BOT).
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