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Introductory accounting B (6 points)


Leader: Berwick: Mr Martin Samy; Gippsland: Mr Les Hardy (Chief examiner); Peninsula: To be advised; Malaysia: Mr Mohamed Nazim; South Africa: Mr Steven Firer

Malaysia First semester 2003 (Day)
Berwick Second semester 2003 (Day)
Gippsland Second semester 2003 (Day)
Gippsland Second semester 2003 (OCL)
Hong Kong Second semester 2003 (OCL)
Malaysia Second semester 2003 (Day)
Peninsula Second semester 2003 (Day)
Perth Second semester 2003 (Day)
Singapore Second semester 2003 (OCL)
South Africa Second semester 2003 (Day)
Gippsland Summer 2003 (OCL)
Hong Kong Summer 2003 (OCL)
Malaysia Summer 2003 (Day)
Peninsula Summer 2003 (Day)
Singapore Summer 2003 (OCL)
Malaysia First semester 2004 (Day)
Berwick Second semester 2004 (Day)
Gippsland Second semester 2004 (Day)
Gippsland Second semester 2004 (OCL)
Hong Kong Second semester 2004 (OCL)
Malaysia Second semester 2004 (Day)
Peninsula Second semester 2004 (Day)
Perth Second semester 2004 (Day)
Singapore Second semester 2004 (OCL)
South Africa Second semester 2004 (Day)
Gippsland Summer 2004 (OCL)
Hong Kong Summer 2004 (OCL)
Malaysia Summer 2004 (Day)
Peninsula Summer 2004 (Day)
Singapore Summer 2004 (OCL)

Synopsis: An overview of historical cost accounting and a consideration of alternative accounting measurement systems; the time value of money; and the role of computers within an accounting information system. The definitions and recognition criteria of the conceptual framework will be considered on an issue basis for all of the elements (assets, liabilities, equity, revenue and expenses). Issues will arise in regard to the recognition of all elements. Accounting for business structures in a partnership and company form will be considered: as will the interpretation and analysis of financial information.

Assessment: Project assignments: 30% + Examination (3 hours): 70%

Contact Hours: 3 class hours per week

Prerequisites: AFW1001 or equivalent

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