Company Accounting PG (6227.4)

Availability

Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

• Semester 2, 2018, ON-CAMPUS, BRUCE (179326) - View
• Semester 1, 2018, ON-CAMPUS, BRUCE (178063) - View
• Semester 2, 2017, ON-CAMPUS, BRUCE (167566) - View
• Semester 1, 2017, ON-CAMPUS, BRUCE (166985) - View
• Semester 2, 2016, ON-CAMPUS, BRUCE (155846) - View
• Semester 1, 2016, ON-CAMPUS, BRUCE (155845) - View
• Semester 2, 2015, EVENING, BRUCE (140027) - View
• Semester 1, 2015, EVENING, BRUCE (145879) - View

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Syllabus

Company Accounting PG extends the material covered in Accounting Systems and Practices G. This unit explores in-depth the accounting standards and interpretations used by companies in Australia when preparing individual and consolidated financial reports. The topics covered include tax-effect accounting, cash flows, impairment, fair value measurement, liabilities, disclosures and consolidation. The unit examines the trade-offs made by standard setters to balance the needs of competing stakeholders within the political environment of standard setting from a variety of theoretical perspectives. This unit prepares students for the financial reporting components of CAANZs CA program and CPA Australias CPA program.

Learning Outcomes

Students who successfully complete this unit will be able to:

1. Apply accounting regulations to corporate groups with fully-owned domestic subsidiaries;

2. Undertake applied research to analyse incomplete and ambiguous information in order to apply appropriate accounting regulations to corporate groups with fully-owned domestic subsidiaries;

3. Analyse specific accounting standards and interpretations to identify where they facilitate off-balance sheet financing and earnings management; and

4. Drawing on theories, evaluate the forces that shape accounting rules especially in relation to off-balance sheet financing and earnings management.

Assessment Items

Contact Hours

Normally 39 hours in standard mode and equivalent in other modes.

Prerequisites

Accounting Systems and Practices G.