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AFW2710 - Financial accounting A

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics


South Africa First semester 2007 (Day)
South Africa Second semester 2007 (Day)


An intermediate financial accounting unit, this provides an overview of the accounting environment through an examination of selected topics in accounting theory: the reporting and regulatory environment, positive accounting theory, social and environmental reporting, internationalisation of accounting and alternative approaches in accounting theory. The unit also
provides an overview of selected topics in financial accounting which form a basis for further studies in financial accounting. These include an introduction to group accounting, and an examination of the International Financial Reporting Standard concerning the Presentation of Financial Statements.


The learning objectives of this unit are to:


Assignment (2,000 words): 20%
Test: 20%
Examination (3 hours): 60%.

Contact hours

One 2-hour lecture and one 1-hour tutorial