Introduction to Accounting and Financial Management II

University of the South Pacific

Course Description

  • Course Name

    Introduction to Accounting and Financial Management II

  • Host University

    University of the South Pacific

  • Location

    Suva, Fiji

  • Area of Study

    Accounting, Finance, Financial Management

  • Language Level

    Taught In English

  • Prerequisites

    AF101: Introduction to Accounting and Financial Management I

  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credits

    3 - 4
  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    This course cannot be credited to any programme in conjunction with AF100.
    Welcome to AF102, the second of the introductory accounting courses. With the current rage in the business environment, we are sure that you will find this course exciting and rewarding as it challenges you with relevant concepts in managerial accounting. However, to get the most out of this course, it requires hard work from you. The course is designed to build on and extend your knowledge on the fundamentals of accounting. The knowledge and skills acquired in AF101 provide the basic tools for undertaking AF102. Accounting as a discipline can be divided into two broad areas ??financial? and ?managerial? (or management) accounting. AF102 provides an introduction to the latter.
    This course explores the fundamentals of management accounting ? how the accounting system can be utilized within an organization to assist its management to make sound decisions in the areas of planning and control so that their objectives and the overall objectives of shareholder value and customer wealth are ultimately achieved. Topics covered include: cost concepts and cost behavior determination, costing systems, planning decisions and the budgeting process, using standard costing and capital expenditure decisions. This course also establishes the prerequisite body of knowledge to study majority of the 200-level AF courses.

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Some courses may require additional fees.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations

Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.