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	<swrc:title xml:lang="en">BBM 206/05 Business Accounting II course guide</swrc:title>
	<dc:language>en</dc:language>
	<swrc:keyword xml:lang="en">Plant and non-current assets</swrc:keyword>
	<swrc:keyword xml:lang="en">Partnership accounting</swrc:keyword>
	<swrc:keyword xml:lang="en">Company accounting</swrc:keyword>
	<swrc:keyword xml:lang="en">Financial statement analysis</swrc:keyword>
	<swrc:keyword xml:lang="en">Cost and management accounting</swrc:keyword>
	<swrc:editor xml:lang="en">Wawasan Open University</swrc:editor>
	<dc:subject xml:lang="en">Business</dc:subject>
	<dc:subject xml:lang="en">Account</dc:subject>
	<swrc:abstract xml:lang="en">This course guide focuses on the accounting for fixed assets under Financial Reporting Standard. It discusses the cost components of fixed assets, concepts and methods of depreciation. Unit 2 deals with accounting for joint ventures and partnership. Unit 3 covers the company accounting. Unit 4 is designed to acquaint you with the analysis of a financial statement and preparation of cash flow statement under Financial Reporting Standard. The last Unit introduces you to cost and management accounting.</swrc:abstract>
	<swrc:type xml:lang="en">Printed </swrc:type>
	<dc:contributor xml:lang="en">Wawasan Open University</dc:contributor>
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