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Undergraduate |
(BUS)
|
Leader: Ms Poonan Bir
Offered:
Clayton First semester 2005 (Day)
Clayton Second semester 2005 (Day)
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%
Contact Hours: Two 1-hour lectures and one 1-hour tutorial per week
Prerequisites: AFC1021 or AFC1022 and AFC1031 or AFC1032 (Pass)