Financial accounting I
Mr Lawrence Webb
6 points (MPracAcc), 4 points (GradDipAcc)
* 39 hours per semester
*
First, second, summer semester
* Caulfield, Sydney, Singapore, in-house
(not offered in all locations in all semesters)
* Prerequisites: ACC6500,
FIN6020
Objectives On completion of this subject students should possess 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; be aware of current issues in financial reporting and be cognisant of current changes in disclosure requirements and be able to critically evaluate such proposed changes; be able to demonstrate competence in business communication through oral and written assessment in this subject.
Synopsis The current Australian reporting and regulatory framework applicable to reporting entities including an analysis of significant accounting standards, professional reporting requirements and legal and stock exchange requirements. Accounting for corporate groups and issues in financial reporting are also explored.
Assessment Assignment (1000-1500 words): 20%
* Examination (3
hours): 80%
Prescribed texts
Grainer C Consolidation: Accounting procedures Nelson, 1994
Webb L and Grainger C Australian corporate reporting: An introduction 3rd edn, (Framework series No 10), SMART Centre, 1993
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