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Faculty of Economic and Management Sciences Department of Accounting Financial Accounting FRK 211 Exam session: Date: Duration: Total marks: Date of perusal: Internal examiners: 1st semester June 2012 8 June 2012 2 hours 80 marks 21 June 2012 Prof J E Myburgh Ms J S Goodey Ms N Pududu
External examiners: Ms HC Verster Mr JJ Bezuidenhout Ms M Pollock Instructions: 1. You should answer all the questions. 2. The paper consists of eight (8) pages. 3. You may keep the question paper.
Question 1. 2. 3. 4. 5. Total: Topic Revenue and Events after reporting period Income taxes and Leases Property, plant and equipment, Impairments and Investment Property Intangible assets Changes in accounting estimates and errors Marks 19 20 21 11.5 8.5 80
"Important information"
1. 2. The results of examinations and supplementary examinations for first year students only will be displayed on the notice-boards next to the Human Sciences Building. The results for first, second and third year, as well as postgraduate students will be available on the MTN line (083 123 1111) and on the UP Student Portal. Results will be mailed to individual candidates after the examination period. LECTURERS AND ADMINISTRATIVE STAFF WILL NOT GIVE CANDIDATES THEIR RESULTS PERSONALLY OR PER TELEPHONE. 3. 4. Supplementary examinations are not granted automatically, but are subjected to current Departmental policy. Supplementary examinations take place from 28 June – 5 July 2012. Timetables to determine the date, time and place of their supplementary examinations are available on: 4.1 Notice boards at the main entrance to the Merensky Library; 4.2 UP Student Portal; 4.3 MTN telephone nr. 083 123 1111. The regulations concerning multiple choice examination papers are brought to your attention.
5.
PERUSAL OF EXAMINATION SCRIPTS Perusal implies the right of students to verify their results and that the framework of the marking memorandum be made available to them for perusal. All
Faculty of Economic and Management Sciences Department of Accounting Financial Accounting FRK 211 Exam session: Date: Duration: Total marks: Date of perusal: Internal examiners: 1st semester June 2012 8 June 2012 2 hours 80 marks 21 June 2012 Prof J E Myburgh Ms J S Goodey Ms N Pududu
External examiners: Ms HC Verster Mr JJ Bezuidenhout Ms M Pollock Instructions: 1. You should answer all the questions. 2. The paper consists of eight (8) pages. 3. You may keep the question paper.
Question 1. 2. 3. 4. 5. Total: Topic Revenue and Events after reporting period Income taxes and Leases Property, plant and equipment, Impairments and Investment Property Intangible assets Changes in accounting estimates and errors Marks 19 20 21 11.5 8.5 80
"Important information"
1. 2. The results of examinations and supplementary examinations for first year students only will be displayed on the notice-boards next to the Human Sciences Building. The results for first, second and third year, as well as postgraduate students will be available on the MTN line (083 123 1111) and on the UP Student Portal. Results will be mailed to individual candidates after the examination period. LECTURERS AND ADMINISTRATIVE STAFF WILL NOT GIVE CANDIDATES THEIR RESULTS PERSONALLY OR PER TELEPHONE. 3. 4. Supplementary examinations are not granted automatically, but are subjected to current Departmental policy. Supplementary examinations take place from 28 June – 5 July 2012. Timetables to determine the date, time and place of their supplementary examinations are available on: 4.1 Notice boards at the main entrance to the Merensky Library; 4.2 UP Student Portal; 4.3 MTN telephone nr. 083 123 1111. The regulations concerning multiple choice examination papers are brought to your attention.
5.
PERUSAL OF EXAMINATION SCRIPTS Perusal implies the right of students to verify their results and that the framework of the marking memorandum be made available to them for perusal. All