ACCOUNTING AND FINANCIAL ETHICS

This course covers discussion on the basic financial reports presentation and analysis. It will include the nature of financial reporting, proper recognition of income and expense and financial statement analysis. The course objectives include (1)To understand the basic financial reports presentation, (2) Knowledge in revenue and expense recognition, (3)Develop the skills in financial analysis and (4)Know different methods of financial analysis for decision making.

The course is designed to introduce to students ethical principles and applications. At the end of the semester, the students will be able to understand ethics in accounting. Its importance and challenges especially in work. Furthermore, it will help develop both technical and ethical competence through case analysis and exercises and identify issues in accounting situations and subsequently demonstrate reasoning and make moral judgments.

The final examination and the coverage will be until the last topic discussed before the exam. Case Analysis both online and offline. Attendance checking is will be checked in compliance with the KMU policy. The attitude is 5% and is evaluated based on the behavior of the student and consultation with the professor Group report in class. The report will be presented in class. The students as a team will conduct research and will be presented in a form of a poster on the scheduled date.

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Ethics has become a concern in the business area owing to the fact that corporate scandals had taken place in many countries. These scandals affected the integrity and credibility of accounting and other business professions. In the current scenario, accounting education has a role in preparing the would-be professionals (students) in carrying out their responsibilities in the future