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The Honours Bachelor of Commerce (HonsBCom or BComm (Hons) or HBCom) is further advanced. The degree has a specialization aspect, analogous to the BBA, developing the student's business skills and/or providing in-depth knowledge of the field.
It is also sometimes titled Bachelor of Accounting Science (B.Acc.Sci.) or "Baccalaureus Computationis" (B.Compt.). The B.Acy. is extremely specialized: the curriculum [ 2 ] requires study sufficient for professional practice (often at the major-level ) in financial accounting , management accounting , auditing , and taxation .
The University of South Africa (UNISA) [a] is the largest university system in South Africa by enrollment. It attracts a third of all higher education students in South Africa . Through various colleges and affiliates, UNISA has over 400,000 students, including international students from 130 countries worldwide, making it one of the world's ...
Financial accounting is the preparation of financial statements that can be consumed by the public and the relevant stakeholders. Financial information would be useful to users if such qualitative characteristics are present. When producing financial statements, the following must comply: Fundamental Qualitative Characteristics:
Traditional standard costing must comply with generally accepted accounting principles (GAAP US) and actually aligns itself more with answering financial accounting requirements rather than providing solutions for management accountants. Traditional approaches limit themselves by defining cost behavior only in terms of production or sales volume.
The ratings are based on respondents who rate MBA/MBL graduates and students on a variety of attributes or criteria, including: application of knowledge in the workplace, emotional intelligence, entrepreneurial skills, financial management, innovation, leadership qualities and strategic management.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...