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Financial Accounting for Companies – FAC2601

Under Graduate Degree,Diploma,Advanced Certificate	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.

Source: Unisa