The genesis of this book came from the authors’ experience from teaching accounting to both under graduate, graduate and professional level students. The authors found out that no existing book included all the major topics in advanced accounting. Topics in this book were selected on the basis of curricular of various universities in Rwanda and other universities outside Rwanda. This, therefore, gives the book a unique feature. The content of the book has been used over a decade in various universities in Rwanda and all over the world but specifically focusing on Rwanda universities’ curriculum. Prior topics of financial accounting at the introductory level were included to help the students in preparation for more advanced topics. This book developed from notes of the authors for more than seven years of teaching advanced financial accounting and the financial accounting courses that serve a number of goals. The ﬁrst goal is to give students majoring in accounting a solid foundation for further study of accounting. Therefore, a second goal is to give those students who will take professional courses in accounting a foundation stone that will help them to build their future as accountants. Students who read this book will gain a basic understanding of principles and issues in advanced accounting and analysis, including an introduction chapter to financial accounting. The book covers topics in advanced accounting that are current in the field of accounting like published financial statements, group accounts, amalgamation, bank reconciliation, and others. A selected number of examples and exercises have been included to give users a chance to apply theories into practice. The book follows the recommendation of various regional and worldwide accounting bodies.
This book presents an excellent theoretical and technical analysis of accounting as a discipline. The authors have presented thoughtful theory and illustrations that afford learners an opportunity to enjoy accounting as a discipline. I have no doubt that this work will attract regional and international acceptance in the accounting profession [Prof Robert Otuya, Dean, School of Business & Management Sciences, University of Eldoret, Kenya].
Dr. Gasheja Faustin holds PhD in Finance, MBA in Finance and Accounting and BBA in Accounting. He is a Senior Lecturer and Acting Principal of the College of Business and Economics at University of Rwanda. He has a vast experience in teaching accounting and other business-related courses to both undergraduate and graduate students of over 10 years. He is a co-author of Introduction and Advanced Taxation. In addition, he has published various articles in peer reviewed journals in the field of Accounting and Finance.
Dr. Twesige Daniel holds PhD in Accounting and Finance, MBA in Finance, B.Com in Accounting and ACCA Final. He is a lecturer and a co-ordinator of postgraduate studies at INES – Ruhengengeri. He has taught accounting and other business-related courses to undergraduate, graduate and to students studying professional courses for over a period of 8 years. He is a co-author of Introduction and Advanced Taxation. He has also published articles in peer reviewed journals in the field of accounting and other business-related areas.
Mr Kanyangira Benoit holds MBA in Finance, Msc in Procurement and BBA in Accounting. He is an assistant lecturer and Acting Head of Department of Procurement at the College of Business and Economics, University of Rwanda. He has experience in teaching Accounting and Procurement related modules for a period of more than 8 years.