Course Co-ordinator: Ms L Tibbetts

Pre-requisite(s): AC 1513.

1. Introduction & overview


2. Types of business organisations


3. Regulation and governance of companies: ASB & IASB


4. Cash flow statements 1


5. Non-current assets


6. Liabilities


7. Provisions, contingent assets & liabilities


8. Accounting for groups, associates and foreign operations

2 one-hour lectures per week, 1 two-hour seminar per week.

1st Attempt: 1 two-hour examination (70%); Weekly answers to seminar questions (30%). Students will be given a set of questions (numerical and discursive) based on the materials covered in the lectures. They are required to complete the questions and submit their answers at the beginning of the following week, before the start of all the seminar sessions on that week. These submitted answers will be graded and marks will be recorded, and this count towards the continuous assessment for the course. Answers will then be discussed during the seminars after the work is submitted.

Resit: 1 two-hour written examination (100%).