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FAC1601 NOTES 2017

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UNISA FAC1601 has always been our most popular subject. They are also summarised and aimed to help you understand the course a little better.

CONTENT

STUDY UNIT 1 – INTRODUCTION TO THE PREPARATION OF FINANCIAL STATEMENTS
STUDY UNIT – 2 ESTABLISHMENT AND FINANCIAL STATEMENTS OF A PARTNERSHIP
STUDY UNIT – 3 CHANGES IN THE OWNERSHIP STRUCTURE OF PARTNERSHIPS
STUDY UNIT – 4 THE LIQUIDATION OF A PARTNERSHIP
STUDY UNIT – 5 CLOSE CORPORATIONS
STUDY UNIT – 6 INTRODUCTION TO COMPANIES
STUDY UNIT – 7 STATEMENT OF CASH FLOWS
STUDY UNIT – 8 ANALYSIS OF FINANCIAL STATEMENTS
STUDY UNIT – 9 BRANCHES
STUDY UNIT – 10 THE TIME VALUE OF MONEY

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Description

Financial Accounting Reporting – FAC1601

Under Graduate Degree, Diploma, Advanced Certificate Semester module NQF level: 6 Credits: 12
Module presented in English, Afrikaans Module presented online
Co-requisite: FAC1502
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.

Source UNISA

Together We Pass does not hold a collaboration agreement with UNISA hence any reference to codes is a reference to official UNISA codes. TWP provides Study Notes and Study Groups to UNISA students that are written by TWP’s qualified lecturers.

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