| Module code | FRK 221 |
| Qualification | Undergraduate |
| Faculty | Faculty of Economic and Management Sciences |
| Module content | Preparation and presentation of company annual financial statements in compliance with the requirements of Statements of Generally Accepted Accounting Practice relating to the following: employee benefits; the effects of changes in foreign exchange rates; accounting policies; earnings per share; cash flow statements; interests in joint ventures. Branch accounting. Introduction to consolidations, including basic consolidation techniques for both wholly-owned and partly-owned subsidiaries. Introduction to public sector accounting. |
| Module credits | 16.00 |
| Programmes | |
| Service modules | Faculty of Engineering, Built Environment and Information Technology Faculty of Education |
| Prerequisites | FRK 211 GS |
| Contact time | 4 lectures per week |
| Language of tuition | Separate classes for Afrikaans and English |
| Department | Accounting |
| Period of presentation | Semester 2 |
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