AFG9073

Financial accounting ( 6 points, SCA Band 2, 0.125 EFTSL)

Leader: Dr Mahendra Goyal

Offered:
Gippsland First semester 2006 (OCL)
Gippsland Second semester 2006 (OCL)

Synopsis: Issues include the influences on the nature and objectives of corporate financial accounting, profit determination and distribution, the reorganisation of share capital, the balance sheet and income and cash flow statements, tax effect accounting, accounting for the acquisition, revaluation and impairment of assets, accounting for consolidations, including inter-company transactions and outside equity interests. .

Assessment: Assignments: 30% + Examination: 70%

Prerequisites: AFG9071