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The aim of TACC601 is to help students develop advanced skills to enable them to prepare financial statements and understand the importance of accounting information in enabling well informed business decisions to be made.
The unit focuses on three key factors:
(1) The recording of financial transactions in accounting records
(2) The basic financial statements that summarise an entity's financial performance, position and cash flow status
(3) The fundamental concepts needed to understand and prepare financial statements
The Unit facilitates students' deep understanding of theoretical concepts of accounting and emphasises the conceptual framework of accounting.