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Financial accounting (6 points)


Leader: Associate Professor Peter Schelluch

Clayton First semester 2003 (Day)
Clayton First semester 2004 (Day)

Synopsis: Topics include financial reporting requirements and the reporting entity; accounting for interests in joint ventures; accounting for extractive industries; the nature of company groups; the preparation of consolidated financial reports; foreign currency translation; equity accounting; related party transactions; segment reporting; differential reporting and business closures.

Assessment: Written: (1500 words) 10% + Mid-semester examination: 15% + tutorial presentation: 10% + Examination (3 hours): 65%

Contact Hours: Two 1-hour lectures and one 1-hour tutorial per week

Prerequisites: AFC1021 or AFC1022 and AFC1031 or AFC1032 (Pass)

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