Department of Accountancy

Advanced bookkeeping: accruals, prepayments, depreciation, adjustments, bank reconciliation, and financial statements for partnerships.

Descriptive statistics, probability, frequency distributions, central tendency, dispersion, correlation, regression, and index numbers.

Supply and demand, elasticity, market structures, national income, inflation, monetary policy, and fiscal policy in the Sri Lankan context.

Advanced written communication: report writing, formal letters, memoranda, and professional documentation for accounting contexts.

Practical use of spreadsheets, word processing, and database tools for accounting tasks and business data management.

Company accounts, partnership dissolution, hire purchase, branch accounts, incomplete records, and consolidated financial statements.

Linear programming, transportation models, network analysis, decision theory, and quantitative methods for business decision-making.

Audit objectives, internal controls, audit evidence and procedures; introduction to Sri Lanka income tax, VAT, and WHT obligations.

Technical writing, business reports, professional presentations, and communication strategies for accounting and finance professionals.

Relational database concepts, SQL basics, and data analysis techniques applied to financial data management.

Job, process, and marginal costing; absorption costing; overhead allocation; standard costing; variance analysis; and CVP analysis.

Accounting software (MYOB, Tally); payroll systems; computerised ledger management and automated financial statement preparation.

Marketing concepts, market research, segmentation, the marketing mix (4Ps), pricing strategies, and digital marketing fundamentals.

Advanced professional communication: negotiation, corporate communication, and media relations for finance and accounting roles.

Project lifecycle, MS Project basics, scheduling tools, and introduction to programming concepts applied to accounting systems.

Advanced budgeting, transfer pricing, balanced scorecard, performance measurement, throughput accounting, and strategic cost management.

Application of SLFRS/LKAS standards: revenue recognition, leases, financial instruments, provisions, and presentation of financial statements.

Contract law, company law, partnership law, consumer protection, employment law, and insolvency law in the Sri Lankan legal context.

Advanced income tax, corporate tax, capital gains, VAT, customs duties, and tax planning under Inland Revenue Act No. 24 of 2017.

Complex SLFRS/LKAS applications: business combinations, consolidations, impairment of assets, share-based payments, and disclosures.

Companies Act No. 07 of 2007: incorporation, corporate governance, directors' duties, shareholder rights, capital restructuring, and liquidation.

Motivation theories, leadership, organisational culture, recruitment, performance appraisal, and HR strategy for business organisations.

Accounting information systems, internal controls, ERP system concepts, system documentation, and IT governance in business organisations.

Capital budgeting, working capital management, capital structure, cost of capital, dividend policy, and sources of long-term finance.

Strategic analysis (SWOT/PESTLE), competitive strategy, strategic implementation, and strategic control in dynamic business environments.

Advanced accounting information systems, enterprise resource planning, data analytics for decision support, and cybersecurity in accounting.

Advanced computerised accounting packages, financial data migration, reporting automation, and cloud-based accounting solutions.

Value chain analysis, activity-based management, customer profitability analysis, strategic pricing, and performance management frameworks.

Ratio analysis, trend analysis, cash flow analysis, earnings quality, credit analysis, and valuation techniques for investment decisions.

Corporate valuation, mergers and acquisitions, risk management, foreign exchange, derivatives, and international financial management.

Advanced audit methodology, assurance services, ethical standards, auditor independence, quality control, and current issues in auditing.