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AFC2120

Financial accounting

(BUS)

Associate Professor Peter Schelluch

6 points + Two 1-hour lectures and one 1-hour tutorial per week + First semester + Clayton + Prerequisites: AFC1021 or AFC1022 and AFC1031 or AFC1032 (Pass)

Synopsis: Topics include financial reporting requirements and the reporting entity; accounting for interests in joint ventures; accounting for extractive industries; the nature of company groups; the preparation of consolidated financial reports; foreign currency translation; equity accounting; related party transactions; segment reporting; differential reporting and business closures.

Assessment: Written: (1500 words) 10% + Mid-semester examination: 15% + tutorial presentation: 10% + Examination (3 hours): 65%


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