Financial accounting 211

Module code FRK 211
Qualification Undergraduate
Faculty Faculty of Economic and Management Sciences
Module content

Preparation and presentation of company annual financial statements in compliance with the requirements of the Companies Act, the Framework and Statements of Generally Accepted Accounting Practice relating to the following: presentation of financial statements; revenue; investments; provisions, contingent liabilities and contingent assets; events after the balance sheet date; inventories; income taxes; leases; property, plant and equipment; impairment of assets; intangible assets; investment property, changes in accounting estimates and errors; introduction to financial instruments.

Module credits 16.00
Service modules Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Prerequisites FRK 111 and FRK 121 or FRK 100/101
Contact time 4 lectures per week
Language of tuition Separate classes for Afrikaans and English
Department Accounting
Period of presentation Semester 1

The information published here is subject to change and may be amended after the publication of this information. The General Regulations (G Regulations) apply to all faculties of the University of Pretoria. It is expected of students to familiarise themselves well with these regulations as well as with the information contained in the General Rules section. Ignorance concerning these regulations and rules will not be accepted as an excuse for any transgression.

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