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Financial Accounting for Companies - FAC2601

Advanced Certificate,Under Graduate Degree,Diploma Semester module NQF level: 6 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1502 & FAC1601 (except for qualification code 90017) Co-requisite: FAC1502 & FAC1601
Purpose: To equip students with the knowledge of and insight into the following subject matter as well as the ability to apply this knowledge when preparing a set of annual financial statements with accompanying notes to the financial statements for an entity in accordance with the requirements of International Financial Reporting Standards with the conceptual framework as a basis. To equip students with an informed understanding of the following topics - the presentation of financial statements; share- and dividend transactions; basic financial instruments; property, plant and equipment; inventories; revenue; and finance- and operating leases in the financial statements of lessees.