SUNWAY FOUNDATION
PROGRAMME
FOUNDATION IN ARTS (FIA)
SUBJECT BRIEFING FOR:
ACCOUNTING & FINANCE
COURSE CONTENT
PACT 001:
INTRODUCTION TO
ACCOUNTING TECHNIQUES
PACT 002:
 Accounting equation and
basic double entry
ACCOUNTING PROCESSES
& REPORTS
 Theoretical framework
 Accounting reports (Income
statement and statement of
financial position)
 Specialized Journals
 Accruals and
Prepayments
 Accounting for
Companies
 Depreciation and Disposal of
 Partnership Accounts
non-current assets
 Bad debts and allowance for
doubtful debts
 Bank reconciliation
statement
 Performance
Assessment: Ratio
Analysis
PIB(F)001:
INTRODUCTION TO
BUSINESS: WORLD OF
FINANCE
Sources of Finance
Budgeting
Cost-volume-profit
(CVP) Analysis
Capital Investment
Decision
This elective subject is specifically suggested
to:
 PACT001 & PACT002 for students who plan to purse Bachelor in Accounting and
Finance (BAF) with Sunway University or Victoria University.
 PIB(F)001 for Business students who plan to pursue Bachelor of Business Studies
and Business Management.
This subject is useful for:
 1st Year:
 Principles of Financial Accounting
 Principle of Business Finance
 2nd Year:
 Financial Accounting