FINANCIAL ACCOUNTING: Introduction to accounting and banking

Here, we come to the first unit of this course, which is packaged to give
an overview of Accounting. This unit will cover the meaning of Accounting, and consider, whether Accounting is a science or an art. Derived from the definition, the accounting cycle will be explained before considering the concepts and conventions which guide in
accounts preparation. Lastly, the purpose and uses of accounts will be discussed with emphasis on the categories of user groups of accounting
or financial information.