6 points, SCA Band 3, 0.125 EFTSL
Postgraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
Not offered in 2017
Issues include the influences on the nature and objectives of corporate financial accounting, profit determination and distribution, the reorganisation of share capital, the balance sheet and income and cash flow statements, tax effect accounting, accounting for the acquisition, revaluation and impairment of assets, accounting for consolidations, including inter-company transactions and outside equity interests.
The learning goals associated with this unit are to:
- develop a thorough knowledge of the content of the reports of publicly listed companies and be able to prepare such reports and regulations of the various regulatory bodies
- develop an understanding of the nature of the inter corporate reporting, its principles and concepts in respect of public companies and one or more fully and/or partly owned subsidiary companies
- demonstrate competence in business communications through written assessment in this unit
- develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds
- apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACG5973.
Within semester assessment: 30% + Examination: 70%
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
See also Unit timetable information
AFG9071 or ACG5971
AFX4601, AFX9530, ACX5953, AFG9073, AFF9601