Go Back to 306-102 (Accounting, Faculty of Eco & Comm, v3, p188)
NOTE: These differences were detected by computer program - they may or may not be substantive.
Different ASSESSMENT
Source=[A 2-hour end-of-semester examination (80%) and one assignment (20%). Satisfactory completion of this subject requires a 50% pass in the examination.]
Xref = [One 3-hour end-of-semester paper (100%).]
Different CONTENT
Source=[Basic balance sheet and income statement concepts: assets; liabilities; owners' equity; revenue; expenses. The measurement of profit. Significant balance sheet and income statement relationships. The nature of depreciation. Methods of calculating depreciation. Job costing and project accounting. Profit measurement in relation to projects. Cost/volume/profit analysis as a short-term decision tool. Discounted cash flow analysis as a tool for long-run decisions; basic taxation]
Xref = [Basic balance sheet and income statement concepts: assets; liabilities; owners equity; revenue; expenses. The measurement of profit. Significant balance sheet and income statement relationships. The nature of depreciation. Methods of calculating depreciation. Job costing and project accounting. Profit measurement in relation to projects. Cost/volume/profit analysis as a short-term decision tool. Discounted cash flow analysis as a tool for long-run decisions.]
Different COORDINATOR
Source=[Mr I Hilton.]
Xref = [I. Hilton, Department of Accounting and Business Law.]
Different NOTE
Source=[Accounting Concepts is a single subject alternative to 306-103 Accounting 1A and 306-104 Accounting 1B. It is a non-specialised subject for students who do not wish to major in Accounting. A quota applies to non-Commerce students. Students may not gain credit for both Accounting Concepts 306-102 <i>and </i>either 306-103 Accounting 1A or 306-104 Accounting 1B.]
Xref = [Accounting Concepts is a single subject alternative to 306-103 Accounting 1A and 306-104 Accounting 1B. It is a non-specialised subject for students who do not wish to major in Accounting. A quota applies to non-Commerce students. Students may not gain credit for both 306-102 Accounting Concepts and either 306-103 Accounting 1A or 306-104 Accounting 1B.]
Different OBJECTIVES
Source=[On completion of this subject a student should:
<ul>
<li>understand accounting concepts and the terminology used in accounting;
<li>understand the doctrines and procedures used to classify and process accounting transactions;
<li>be able to assess and make use of the financial information published in accounting reports;
<li>understand the elements in the costing of jobs and manufacturing;
<li>appreciate and be able to use accounting techniques to assist managers in making both short and long-run business decisions.
</ul>]
Xref = [Students should:
<ul>
<li>understand accounting concepts and the terminology used in accounting;
<li>understand the doctrines and procedures used to classify and process accounting transactions;
<li>be able to assess and make use of the financial information published in accounting reports;
<li>understand the elements in the costing of jobs and processes;
<li>appreciate and be able to use accounting techniques to assist managers in making both short and long-run business decisions.
</ul>]
Mon Oct 9 16:30:34 1995
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