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Undergraduate |
(BUS)
|
Leader:
Offered:
South Africa Second semester 2005 (Day)
Synopsis: Framework for the preparation and presentation of financial statements, presentation of financial statements, accounting for income taxes, accounting for revenue and inventory, net profit and extraordinary items, earnings per share, accounting for cash flows, accounting for non-current and intangible assets, and an introduction to business combinations.
Objectives: On completion of this subject students will have: (1)Developed an understanding of framework for the preparation and presentation of financial statements. (2)Developed an understanding of presentation of financial statements. (3)Developed an understanding of accounting for income taxes (4)Developed and understanding of accounting for revenue and inventory (5)Developed an understanding of net profit and extraordinary items. (6)Developed an understanding of earnings per share (7)Developed an understanding of accounting for cash flows (8)Developed an understanding of accounting for non-current and intangible assets (9)Developed a basic understanding of business combinations
Assessment: Assignment (up to 3000 words): 15% + Mid-semester examination 15% + Examination (3 hours): 70%
Contact Hours: One 2-hour lecture and one 1-hour tutorial per week.