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FAC2602 Notes 2018

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These study notes are a summarized version of the UNISA subject FAC2602 (Accounting Standards and Simple Group Structures), written by our Together We Pass lecturers. These notes provides you with the theoritical knowledge needed to understand the fundamental aspects of  group financial statements  in a business environment.

Modules included:

  •  Provisions in respect of companies in a group context
  •  Consolidation of a wholly-owned subsidiary at date of acquisition
  • Consolidation of a partly-owned subsidiary at date of acquisition
  • Consolidation of a wholly-owned subsidiary after date of acquisition
  • Consolidation of a partly-owned subsidiary after date of acquisition
  • Acquisition of an interest in a subsidiary during the year
  • Elimination of intragroup transactions
  • Treatment of dividends during consolidation
  • Treatment of preference shares during consolidation

Disclaimer: 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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Description

Selected Accounting Standards and Simple Group Structures – FAC2602

Diploma,Advanced Certificate,Under Graduate Degree Semester module NQF level: 6 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1502 & FAC1601 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

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