The Accounting Course Level 3 is covers about complex partnership transactions, advanced accounting theory, and even some governmental accounting. This accounting course covers topics like partnership transactions, mergers, acquisitions, foreign currency operations, changing financial statement prepared in foreign and local currencies. Advanced accounting also includes a variety of advanced financial accounting issues such as pension funds, end of service severance payments, etc.

After completing this course, trainee should be able to:
1. Recognize the concepts and conditions of accounting for partnerships and corporations.
2. Understand the main differences between partnerships and corporations.
3. Recognize and apply appropriate concepts relevant to partnerships and corporations.
4. Analyse and interpret information from a variety of sources relevant to partnerships and corporations.
5. Introduce trainees to the governmental accounting process, basic concepts and practice.
6. Provide trainees with a basic introduction to governmental accounting environment, and public budgets.
7. Encourage trainees to analyse governmental accounting with best accounting treatments.1/