Academic Staff Resources

Introduction to Accounting is a foundational undergraduate course designed to provide students from all faculties with a comprehensive understanding of basic accounting principles, concepts, and practices. The course introduces accounting as an information system that identifies, records, measures, and communicates financial information for decision-making purposes. Emphasis is placed on the accounting cycle, fundamental financial statements, and generally accepted accounting principles, ensuring conceptual clarity rather than professional specialization.

The course covers core topics such as the role of accounting in business and public institutions, assets, liabilities, equity, revenues and expenses, double-entry bookkeeping, journal entries, ledgers, trial balances, and the preparation and interpretation of basic financial statements. Ethical considerations, transparency, accountability, and the international perspective of accounting practices are also introduced to develop students’ analytical and responsible thinking skills.