AFG9073

Financial accounting (6 points)

(BUS)

Leader: Dr Patty McNicholas (Chief examiner)

Offered:
Gippsland Second semester 2003 (OCL)
Gippsland Summer 2003 (OCL)
Gippsland Second semester 2004 (OCL)
Gippsland Summer 2004 (OCL)

Synopsis: Issues include the influences on the nature and objectives of financial accounting, profit determination and distribution, the reorganisation of share capital, the statement of financial performance and financial position 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%

Prerequisites: AFG9071