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AFW3004 - South African financial accounting issues

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Mr Andrew West


South Africa First semester 2007 (Day)


Framework for the preparation and presentation of financial statements, presentation of financial statements, accounting for income taxes, earnings per share, fundamental errors, changes in estimates, changes in accounting policies, provisions, contingent liabilities, contingent assets, leases, construction contracts, foreign exchange transactions, revaluation of property, plant and equipment, intangible assets, segment reporting and fair value accounting.


The learning objectives of this unit are to:


Assignment (up to 3000 words): 15%
Mid-semester test 15%
Examination (3 hours): 70%

Contact hours

One 2-hour lecture and one 1-hour tutorial