This subject introduces students to the basic concepts underlying the variety of accounting issues involved in the recording and reporting of overseas transactions. It covers relevant aspects of documentation, foreign exchange gains and losses, foreign exchange hedging, forward exchange contracts, effects of overseas inflation, financing overseas transactions and facilitation through government and non-government agencies. It provides skills and information needed to advise clients on overseas transactions. Concentration is placed on the operational and accounting treatment of foreign operations as distinct from a marketing or economic approach to the subject area.
Autumn semester, City campus
Spring semester, City campus
2008 contribution for post-2008 Commonwealth-supported students: $1,062.38
Note: Students who commenced prior to 1 January 2008 should consult the Student contribution charges for Commonwealth supported students
Not all students are eligible for Commonwealth Supported places.
2008 amount for undergraduate domestic fee-paying students: $2,346.00
Note: Fees for Postgraduate domestic fee-paying students and international students are charged according to the course they are enrolled in. Students should refer to the Annual Fees Schedule.
Subject EFTSL: 0.125