Yearbooks

Financial accounting 221


 
Module code FRK 221
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 Statements of Generally Accepted Accounting Practice relating to the following: employee benefits; the effects of changes in foreign exchange rates; accounting policies; earnings per share; cash flow statements; interests in joint ventures. Branch accounting. Introduction to consolidations, including basic consolidation techniques for both wholly-owned and partly-owned subsidiaries. Introduction to public sector accounting.

Module credits 16.00
Service modules Faculty of Engineering, Built Environment and Information Technology
Faculty of Education
Prerequisites FRK 211 GS
Contact time 4 lectures per week
Language of tuition Separate classes for Afrikaans and English
Department Accounting
Period of presentation Semester 2

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