The primary aim of FA2 is to assist you in developing professional competence and skills that will enable you to understand and apply the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. You also develop your understanding of the various ethical issues related to the use of accounting information.

The course integrates the use of accounting and spreadsheet software in the setup and solution of accounting problems.

This course is available exclusively to CGAs and Students through Knowledge Centre.

Module 1: Financial reporting and accounting concepts

Module 2: Income statement and balance sheet presentation

Module 3: Statement of cash flows and case analysis

Module 4: Revenue and expense recognition

Module 5: Interest concepts of future and present value

Module 6: Current financial assets and current liabilities

Module 7: Inventory measurement, inventory valuation, and cost of goods sold

Module 8: Investments and financial instruments

Module 9: Tangible and intangible capital assets

Module 10: Capital assets: Depreciation and impairment