AFW2023

Financial accounting and reporting

(BUS)

6 points + Second semester + 1-hour lecture and 2-hour tutorial per week + Prerequisites: AFW1022 and AFW1032

Synopsis: Influences on the nature and objectives of financial accounting. Reorganisation, restructure of share capital. Profit determination and distribution, profit and loss statement and balance sheet. Cash flow statements. Tax effect accounting. Accounting for leases. Superannuation and insurance. Liquidations. Consolidations. Equity accounting. Hedging foreign exchange risk and foreign currency translations.

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