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වැඩි විස්තර සඳහා: Join WhatsApp Group | 075 6 700 700 | All AAT Courses
* මෙම පාඨමාලාවේ ඇති සියලුම පාඩම්, AAT3 විභාගය අවසන් වන තුරු (2025.01.31) ඔබට ඕනෑම වාර සංඛ්යාවක් නැරඹිය හැක.
The AAT (Association of Accounting Technicians) course on Governance, Ethics, and Financial Reporting is designed to provide students with a comprehensive understanding of the critical aspects that govern accounting practices and financial reporting. The course begins by exploring the governance structure and underscores the paramount importance of ethics in the accounting profession. Students delve into the conceptual model of financial reporting, gaining insights into the principles that guide the preparation of accurate and transparent financial statements. Regulatory requirements, particularly focusing on the application and disclosure of Sri Lankan accounting standards, are thoroughly examined, ensuring that students are well-versed in complying with national standards.
The curriculum then shifts towards practical aspects of financial reporting, covering topics such as accounting policies, changes in estimates, and handling errors. The Statement of Cash Flows is explored, providing students with the necessary skills to analyze and interpret the cash movements within an organization. The course delves into specific accounting standards, including LKAS 38, LKAS 10, LKAS 12, LKAS 32, SLFRS 9, SLFRS 7, LKAS 16, LKAS 23, SLFRS 15, and LKAS 37, ensuring that students are well-versed in applying these standards to the preparation of financial statements.
Practical application is emphasized through the preparation and analysis of financial statements for a limited liability company, with considerations for publication. Students gain insights into company accounts, including the complexities involved in consolidating financial statements. The course concludes with a focus on interpreting both financial and non-financial data, utilizing ratio analysis as a tool for comprehensive financial assessment. Model papers provide students with the opportunity to practice and apply their knowledge in preparation for real-world scenarios. Overall, this AAT course equips students with a robust foundation in governance, ethics, and financial reporting, preparing them for success in the dynamic and regulated field of accounting.