Review of ACC 311, Statement of financial position ratio, notes to the accounts and five years financial summary, fund flow statements including cash flows statement. Value added statement, interpretation of account. Conversion of partnership into Limited Liability company, amalgamation and absorption, capital re-organization and capital reduction. Oil and Gas Accounting. Property, Plant and EquipmentIAS16, IAS 17: Lease, IAS 19: Employee Benefits, IAS 26: Accounting and Reporting by Retirement Benefit Plans, IAS 41: Agriculture

Level of Study: 300 Level