Military Science
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Undergraduate Subjects Presented Financial Accounting

114 Introduction to Financial Accounting (Mil)

The basic principles and spheres of accounting: the nature and function of accounting, the nature of accounting theory, financial position, financial result, the double-entry system and the accounting process.
Collecting and processing the accounting data of organisations.  Accountability for current and non-current assets: cash and cash equivalents, trade and other debtors, inventory, property, plant and equipment and other non-current assets.  Accountability for current and non-current liabilities.
Accounting reporting: financial statements of a sole trader.

144 Advanced Financial Accounting (Mil)

Collecting and processing the accounting data unique to a partnership, a non-profit organisation, a close corporation and a company.  Preparing the financial statements of a partnership, a non-profit organisation, a close corporation and a company.  Analysis and interpretation of financial statements. Ethics in financial accounting.
P Financial Accounting (Mil) 114