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Property Management Accounting Spreadsheet

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Property Management Accounting Spreadsheet document sample

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									IAS38 Intangible assets                                               Financial calculations, forecasting, probability and sampling        monthly salaries of those who have received assistance from the

             Cost and
IAS37 Provisions and contingencies                                    theory.                                                              scheme, based on an individual’s earnings. Interest charged on
Disclosure requirements pertaining to Companies and                                                                                        loans is subsidised.
Closed Corporations are empasised. Cash flow                          3. Nature of Career
                                                                      Through this course you can obtain the necessary skills to           6.2 Who qualifies for an NSFAS loan?

            Management
statements are also being dealt with in IAS7.                                                                                              - South African citizens registered at a South African University.
Business nformation - Module 2                                        prepare and present accounting information to assist in the
                                                                      decision making process. Career opportunities include: Cost          - An undergraduate, studying for a first tertiary educational quali-
- E-commerce trade cycle                                                                                                                   fication.
                                                                      accountant, financial manager, investment advisor.

            Accounting
- The computer as a word processing tool                                                                                                   - Individuals able to demonstrate potential for academic success.
- The computer as a spreadsheet tool                                  ____________________________________________________
                                                                                                                                           - Financially needy individuals.
- The computer as an accounting tool                                  Advanced Diploma
Commercial Law for Accountants - Module 2                                                                                                  6.3 Where do you apply for a loan?
                      (New syllabus)
Know and understand the most important sections of:                   Baccalaureus Technologiae (B Tech): Cost and Management              From Financial Aid Bureaus at the University and former technikons
          Faculty: Management Sciences
Credit agreement Act, Usury Act, contract of lease, negotiable        Accounting.                                                          where you are / or plan on studying. They will offer advice and
instruments, Department: Accountancy
              insolvency, security, and the law of insurance          1. Admission Requirements:
                                                                                                                                           assistance with loan applications.
    B Tech Law M Accountants - Module 3
Commercialand for Tech:Cost & Management                              National Diploma: Cost and Management Accounting with an             7. Registration and Accommodation
The principles of corporate personality and of limited liability,
                         Accounting                                   average of at least 60% in the 3rd year subjects of the              Prospective students are advised to apply early in the year pre-
a detailed knowledge of the current Companies Act and Close           diploma.                                                             ceding registration for admission to the course, and/or for hostel
Corporations Act, their interpretation and practical
                                                                                                                                           accommodation. Arrangements can be made to visit the campus
application, as well as partnerships as a business form.              2. Course Duration
                                                                                                                                           in this regard. Closing date for registration is 30 November.
Auditing - Module 1                                                   Minimum formal time is one year full time.
                                                                                                                                           Closing dates for accomodation registration is: 1st years - 30 No-
- Qualities and status of an auditor
                                                                      3. Instructional Offerings                                           vember, Seniors - 31 August, 2nd Semester, 1st years - 15 May,
- Regulatory and standard setting procedures
                                                                      Management Accounting 4 (Module 6 and 7)                             Seniors - 31 March.
- Professional and business ethics
- Rights and duties, covered by statue                                Financial Management 4 (Module 1 and 2)
                                                                                                                                           7.1 International students:
- Responsibilities and legal liability of the auditor                 Business Strategy (Module 1)
                                                                                                                                           First Semester and Year students: 30 October and 30 November.
- Concepts and principles relevant to the audit                       Financial Reporting 4 (Module 1 and 2)
                                                                                                                                           Second Semester: 15 May.
- Procedures for obtaining audit evidence                             System and Project Management (Module 1 and 2)
                                                                                                                                           8. Magister Technologiae (M Tech)
Auditing - Module 2                                                   Research Methodology (Module 1)
                                                                                                                                           Cost and Management Accounting
- Framework for internal control and internal control evaluation      4. Nature of Career                                                  8.1 Admission Requirements
- Process of reporting audit findings                                 Through this course you can obtain the necessary skills to           Baccalareus Technologiae: Cost and Management Accounting
Taxation - Module 1                                                   prepare and present accounting information to assist in the
The student gains a thorough knowledge of the current Income                                                                               8.2 Course Duration
                                                                      decision making process. Career opportunities include: Cost
Tax Act and it’s practical applications, especially to individuals.                                                                        Minimum formal time is one year full time.
                                                                      accountant, financial manager, investment advisor.
                                                                                                                                           8.3 Course structure
Third Year                                                            5. Major expenses for the year                                       A dissertation.
Financial Accounting - module 5, 6                                    Registration fee:
Principles are revised, but better understanding is required.         Accommodation:                                                       9. Enquiries
Application of all previous IAS statements plus the following:        Class / course fees:                                                 Enquiries may be addressed to:
IAS12, IAS8, IAS33 and IAS17. Corporate reporting is enforced         Books:                                                               The Head of Department:t: Accountancy
and extended and the consolidation of financial statement is          Lab fees                                                             Vaal University of Technology
done.                                                                 Pocket money:                                                        Private Bag X021 Vanderbijlpark 1900
Taxation – module 2, 3                                                Transport to campus:                                                 Tel: (016) 950-9267; Fax: (016) 950-9576
The student gains a thorough knowledge of the current Income          6. Bursaries and Loans                                               e-mail: cathrine@vut.ac.za
Tax Act and its practical application, focusing on tax for            Several bursaries and loans are available. Bursaries are awarded     website: www.vut.ac.za
partnerships, companies, closed corporations, labour brokers          for academic achievement, sport and culture as well as on the        Call Centre: 0861 861 888 or 0861 861 VUT
and farming operations. VAT is also dealt with extensively.           grounds of need. The closing date for bursaries and loans            Applications / Admissions enquiries: 016 950 9925
Management Accounting - module 4, 5                                   applications are 30 November. All enquiries must be directed         The Department of Co-operative Education assists in experi-
Budgeting, standard costing, management of resources,                 to: Financial Aid Bureau, Vaal University of Technology, Private     ential learning administration and placements. Contact details:
decision making and investment appraisal.                             Bag X021, Vanderbijlpark 1900.                                       Tel: 016-950-9496, Fax: 016-950-9759, E-mail:
Organisational Management - module 1, 2                                                                                                    education@vut.ac.za
Introduction to basic concepts of management and the human            6.1 National Student Financial Aid Scheme (NSFAS)                    The Institution makes every attempt to accommodate stu-
resource function.                                                    - NSFAS offers an opportunity for academically deserving and fi-     dents with disabilities.
Corporate procedures                                                  nancially needy students to access a loan, part of which (40%) can   Whilst every effort has been made to present you with the relevant information in
Gain knowledge and understanding of the general principles of         be converted into a bursary, depending on students’ pass rates.      this brochure, program offerings may be subject to change in order to keep
corporate law and the procedures for meetings.                        - Loans have to be repaid once you are employed and your annual      abreast with new developments in the higher education landscape. The institution
Business Statistics                                                   salary is R26 300 or more and payment would be deducted from         therefore reserves the right to unilaterally change or amend any of the content/
                                                                                                                                           structures contained herein.
          Cost and                                     National Diploma: Cost and Management Accounting
                                                       1. Admission Requirements:
                                                                                                                            - Research and communication tool
                                                                                                                            Communication - Module 1
                                                                                                                            - Elements of the communication process

         Management                                                                                                         - Types of non-verbal communication
                                                                                                                            - Organizational communication
                                                                                                                            - Effective business writing

         Accounting                                                                                                         - Compile forms of business correspondence
                                                                                                                            - Compile curriculum vitae, with covering letter
                                                                                                                            - Follow appropriate meeting procedure
          Faculty: Management Sciences                                                                                      - Write short formal investigative reports
                                                                                                                            Entrepreneurial skills - Module 1
            Department: Accountancy                                                                                         Develop an understanding of the basic business and economic
 National Diploma & B Tech :Cost & Management          2. Curriculum                                                        principles by identifying, and adjusting the relationship
                    Accounting                         First Year                                                           between business and economic principles
                                                       Cost and Management Accounting - Module 1                            - The basic functions of the enterprise and how they relate
National Diploma: 3 Year Qualification (360 credits)   - Introduction to Cost Accounting terminology                        - Create, maintain and enhance a culture of entrepreneurship
     B Tech: 1Year Qualification (120 credits)         - Define and differentiate between different categories of           Economics - Module 1
                                                       stock and the valuation of stock                                     - Micro-economics
                                                       - Manufacturing overheads                                            - Nature and scope of economics
                                                       - Cost of goods manufactured and sold statement                      - Economic systems and working of economy
                                                       - Cost - volume - profit analysis                                    - Micro theory: Price theory
                                                       Financial Accounting - module 1, 2                                   - Market mechanism
                                                       AC000, highlighting:                                                 - Consumer equlibrium
                                                       - The users of financial statements and their needs                  - Cost and price formations
                                                       - Quality characteristics                                            - Market forms
                                                       - Elements distinguished                                             - Factors of production
                                                       - Recognition and measurement criteria                               Economics - Module 2
                                                       - Accounting equation, connecting it to a statement of               - Macroeconomics
                                                       comprehensive income and statement of financial position             - National income
                                                       Data compilation up to trial balance stage:                          - Money and banking
                                                       - All the subsidary journals (adjusted for control system)           - International trade
                                                       - Both perpetual and periodical inventory method                     - Public finance
                                                       - VAT applications (basic)
                                                       - Reconciliations internal and external (debtors, creditors, bank)   Second Year
                                                       - The correction of errors and the ability to do adjustments in      Cost and Management Accounting - Module 2
                                                       a conceptual mode                                                    - Integrated accounting
                                                       Financial reports for different types of business entities           - Job costing
                                                       with the inclusion of the essentials of certain GAAP                 - Contract costing
                                                       statements:                                                          - Fixed, flexible and cash budgets
                                                       - IAS1 and the framework                                             Cost and Management Accounting - Module 3
                                                       - IAS2 Inventories                                                   - Process costing
                                                       - IAS16 Property, plant and equipment                                - Joint and by-products
                                                       - IAS36 Impairment                                                   - Statements of comprehensive income according to direct
                                                       Partnerships:                                                        costing and absorption costing
                                                       - Recording and presentation of advanced transactions                - Pricing decisions
                                                       Business Calculations - Module 1                                     - Standard costing
                                                       - Business Mathematics and financial calculations                    Financial Accounting - Module 3,4
                                                       - Summarising and analysing data                                     The AC000 principles are revised, but better
                                                       - Index numbers                                                      understanding of especially recognition criteria is
                                                       Commercial Law for Accountants - Module 1                            expected. Focus on the application of recognition criteria
                                                       A brief overview of the South African law, stressing its origin      to specific AC statements:
                                                       and administration. General principles of the law of contracts.      IAS1 Framework: The pillars of accounting
                                                       Special reference to the purchase and sale contracts and the         IAS2 Inventories
                                                       law of agency. To understand the constitution of 1996.               IAS16 Property, plant and equipement
                                                       Business Information Systems - Module 1                              IAS36 Impairment
                                                       - Function of the hardware elements and software of a computer.      IAS10 Events after balance sheet date
                                                       - Storage management tool                                            IAS18 Revenue recognition
                                                       - Word Processing tool                                               IAS32+30 Foreign exhange contracts

								
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