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The purpose of this book is to equip the students pursuing Bachelor's degree in Accounting/CPA/ACCA with methodical and appraisal skills indispensable for preparing financial statements and explaining their significance to various stakeholders as per the requirements of the regulatory framework for financial reporting in Uganda and the International Financial Reporting Standards.The book shall equip the learner with logical and fusion skills which will help the learner to fuse the knowledge in fundamentals of accounting leading into advanced financial reporting. The book will enable the learner, amalgamate and apply acquaintance in matters of financial reporting in the business sectors of the economy.