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AFG9073 - Financial accounting

6 points, SCA Band 2, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Ms Janet Jackson

Offered

Gippsland First semester 2007 (Off-campus)
Gippsland Second semester 2007 (Off-campus)

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. .

Objectives

The learning goals associated with this unit are to:

Assessment

Assignments: 30%
Examination: 70%

Prerequisites

AFG9071