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Monash University

Areas of Study

Introduction to financial accounting

  • AFC1030
  • Clayton First semester 2013 (Day)
    Sunway First semester 2013 (Day)
    Clayton Second semester 2013 (Day)
    Sunway Second semester 2013 (Day)
  • 6 points, SCA Band 3, 0.125 EFTSL
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This unit will provide a conceptual framework for accounting; the definition and recognition criteria for assets, liabilities, equity, income and expenses (including leases, inventory valuation, non-current assets, depreciation and impairment); the form and content of financial reports for partnerships and companies; and evaluate alternative measurement systems (historical cost, modified historical cost and fair value accounting). -- Course Website

Prerequisites: One of AFC1000, AFC1021 or AFC1022



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