Review of  Bills of exchange, consignment accounts, containers account, goods on sale or return, Royalties account, voyage account, insurance claims accounts, sinking fund accounts; investment accounts, contract accounts including treatment of IAS 11. IAS 2: Inventories, IAS 11: Construction Contracts, IAS 31: Interest in Joint Ventures, IAS 40: Investment Property, IFRS 4: Insurance Contracts, IFRS 11: Joint Arrangements


Level of Study: 200 Level