Year:
AFM211 Financial Accounting I
Updated: 30 May 2008| Credit Points | 6 | |||||||||||||||
| Offering |
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| Online level | Level C - Internet access required | |||||||||||||||
| Intensive School(s) |
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| Supervised Exam | There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled. | |||||||||||||||
| Pre-requisites | AFM101 or AFM317 | |||||||||||||||
| Co-requisites | None | |||||||||||||||
| Restrictions | None | |||||||||||||||
| Notes | offered in summer semester 2007-2008 | |||||||||||||||
| Combined Units | None | |||||||||||||||
| Coordinator(s) | Austin Adams (aadams@une.edu.au) | |||||||||||||||
| Unit Description |
A unit of lectures and tutorial sessions examining the external reporting requirements for companies operating in Australia. Topics examined include: an analysis of the Australian corporate reporting environment inclusive of the conceptual framework project; positive accounting theory and the economic implications of accounting numbers; accounting implications of particular tangible and intangible assets and of particular forms of debt, inclusive of lease liabilities; accounting for equities; statements of cash flows; accounting for income tax and accounting for foreign currency transactions. |
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| Prescribed Material Mandatory |
Text(s):Note: Students are expected to purchase prescribed material
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| Recommended Material Optional |
Text(s):Note: Reference material is held in the University Library - purchase is optional
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| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |