This course aims to ensure that students are able to prepare group financial statements in compliance with the regulatory framework and Sri Lanka Accounting Standards (SLAS). In addition, students should also be able to prepare financial information for selected special entities. Further, it aims to ensure that students are able to evaluate accounting practices with particular reference to capital maintenance, measurement and economic substance over legal form. The changing nature of accounting information as well as current developments is also considered in this course.
- Teacher: Mr. Rangajeewa Herath
This course unit equips students with a skills-oriented approach to the practice of the identification, detection and investigation of frauds in today’s business world. The students are provided the opportunity to analyze documents, evaluate internal control and trace funds to resolve accounting irregularities with an emphasis on fraudulent financial reporting. Thus, forensic accounting and investigation help students to acquire technical skills and practical knowledge in this growing career area.
- Teacher: Mr. Ashane Jayasekara
This course is designed with the objective of introducing students to the research environment of accounting by providing a basic knowledge of applied research concepts, tools and techniques. This will enable the student to carry out a research study relevant to a particular research issue. The main topics covered are: introduction to research methodology, various schools of research in accounting, developing and testing hypotheses, case study research in accounting and developing a research proposal.
- Teacher: Prof. Roshan Ajward