| 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 |
| Programmes | |
| 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 | Module is presented in English |
| Department | Accounting |
| Period of presentation | Semester 1 |
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