WORKBOOK DPA40093 FINANCIAL ACCOUNTING 4

Abstract

DPA40093 FINANCIAL ACCOUNTING 4 is a workbook aimed at students and lecturers who are taking and teaching this course respectively. This workbook is written in simple English to enable students to obtain an understanding the accounting standards as stated. Designed in line with the latest syllabus prescribe in Malaysian Polytechnic, its covers five essential topics. All topics discussed within the necessary scope and depth relevant with diploma student level. Each topic consists at least eight (8) questions to enhance the understanding of each student and all the questions will be discussed in the classroom. Topic 1 will cover Lease: MFRS 16 but only from the perspective of Lessee as that is described in the syllabus. Topic 2 present about Accounting Policies, Changes in Accounting Estimates and Errors: MFRS 108. Topic 3 describes the Borrowing Costs: MFRS 123, whereas Topic 4 addresses the Impairment of Assets: MFRS 136. Topic 5 deals with the Comprehensive Financial Statement for Company: MFRS 101. The author aims that this workbook will really helps to smooth the teaching and learning process in the classroom.