Financial Accouting Reporting – FAC1601
|Under Graduate Degree,Diploma,Advanced Certificate||Semester module||NQF level: 6||Credits: 12|
|Module presented in English,Afrikaans||Module presented online|
|Purpose: To equip the students with the necessary competencies and skills to apply the theories, methods and techniques relevant in this accounting field, as well as the ability to apply this knowledge to the following subject matter: To the financial statements of trading, service and manufacturing entities that trade as partnerships and close corporations; which includes the accounting procedures to record changes in the ownership structure of partnerships; the admittance, retirement or death of partners; and the simultaneous or piecemeal liquidation of a partnership; To branch accounts; To calculate and account for discount and insurance charges; and the understanding and disclosure of such companies, sole proprietors, partnerships, and close corporations, as well as the preparation of the cash flow statements of such entities.|
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