To provide the students of the preparation, presentation and interpretation of financial statements and an understanding of the sources of financing and financial instruments. On completion of this subject, the students will be able to:
Preparation and presentation of financial statements: income statement, balance sheet, cash flows statement, analyse and interpret published accounts, and the requirements of the Companies Act 1997 for preparing and maintaining financial records;The various sources and uses of finance and related accounting procedures;Understand what financial instruments are.
Hoggett, J.,Edwards, L., Financial accounting, John Wiley and Sons, Milton, Australia, 2015.
Juchau, R., Flanagan, J.,Accounting:information for decisions, Cengage Learning, South Melbourne, Australia, 2009.
Continuous assessment 50%
Written examination 50% (1×3 hours)
Phone: +675 473 4999 Fax: +675 475 7776
