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Selected Accounting Standards and Simple Group Structures – FAC2602

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 competencies, 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 and consolidated group statements: Introduction to group financial statements (simple group structures; elimination of intragroup transactions; dividends and preference shareholding) and the statement of cash flows.

Source: Unisa