AFG9073

Financial accounting

(BUS)

Dr Mahendra K Goyal

6 points + Gippsland, distance + 12 hours per week + Second semester + Prerequisite: AFG9071

Synopsis: Issues include the influences on the nature and objectives of financial accounting, profit determination and distribution, the reorganisation of share capital, the profit and loss, balance sheet and cash flow statements, tax effect accounting, accounting for leases superannuation and insurance, liquidations, consolidations, inter-company transactions, outside equity interest, equity accounting and foreign currency transactions.

Assessment: Assignments: 20% + Research essay (2000 words): 20% + Examination: 60%