Intermediate Financial Accounting (BFA201)
This course is intended for students who have studied and passed the Introductory Financial Accounting INTENSIVE (BFA102) course or have an equivalent basic financial accounting knowledge. Whilst the "Financial Accounting Intensive" course focused primarily on the basis of financial accounting and the preparation of financial statements, the emphasis in Intermediate Financial Accounting is analyzing - rather than recording - financial information for decision making; to understand why certain transactions are treated in a particular manner.
Students will master the technical skills needed to analyze financial statements and disclosures and learn how accounting standards and managerial incentives affect the financial reporting process. This course will cover the relationship between accounting cycles and financial standards.
Sustainability Reporting and a brief introduction to digital currencies such as Bitcoin and other Blockchain technologies will be covered later on in the course as well as other current issues in financial accounting.
Cases will be discussed and analyzed using International GAAP. Excel will be extensively used as a complementary analytical tool. By the end of this course, students will be able to read the three most common financial statements: the income statement, balance sheet, and statement of cash flows. The course will provide a strong foundation and holistic overview of financial accounting, and develop skills students can then apply to the real world.
May May Ho
May May Ho qualified as a Fellow Chartered Accountant ("FCA") under the Institute of Chartered Accountants in England and Wales (ICAEW) in 2007 after training with Ernst and Young in London. She is a UK and Singapore Chartered Accountant and holds an MSc in International Business from the University of Lancaster, UK. She has experience in financial auditing at Ernst and Young before moving on to regulatory reporting at Merrill Lynch and later the Royal Bank of Scotland. Since 2011 she has embarked on an academic and writing career drawing on her experiences and expertise. Away from work May May enjoys fashion and travelling.
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