The ICM Advanced Diploma in Accounting & Finance is awarded on completion of all Part 1, Part 2 and Part 3 subjects.
Special Accounts
Joint ventures
Bills of Exchange
Consignment accounts
Branch accounts
Hire Purchase accounts
Partnership dissolution
The issue of shares
Contract accounts
Company Accounts
Taxation in accounts
Published accounts – profit and loss; balance sheet; accompanying notes / cash flow statements
Regulatory Framework
Introduction
The ASB / SSAPs and FRSs
Interpretation of Financial Statements
Accounting ratios
Group Accounts
Introduction
Inter-company dealings – indebtedness and unrealised profits in stock
Consolidated balance sheet
Consolidated profit and loss
Associated companies
Issues in Financial Reporting
Alternatives to historic cost accounting
Social accounting
Accounting as an information system
Joint ventures
Bills of Exchange
Consignment accounts
Branch accounts
Hire Purchase accounts
Partnership dissolution
The issue of shares
Contract accounts
Company Accounts
Taxation in accounts
Published accounts – profit and loss; balance sheet; accompanying notes / cash flow statements
Regulatory Framework
Introduction
The ASB / SSAPs and FRSs
Interpretation of Financial Statements
Accounting ratios
Group Accounts
Introduction
Inter-company dealings – indebtedness and unrealised profits in stock
Consolidated balance sheet
Consolidated profit and loss
Associated companies
Issues in Financial Reporting
Alternatives to historic cost accounting
Social accounting
Accounting as an information system
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