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Corporate Accounting (11214.2)

Level: Level 2 - Undergraduate Intermediate Unit
Credit Points: 3
HECS Bands:

Band 3 2013-2020 (Expires 31 Dec 2020) Band 4 2021 (Commenced After 1 Jan 2021) Band 5 2021 (Commenced Before 1 Jan 2021)

Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


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As a result of the Australian Government's and or the ACT Government’s directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, you may find that learning activities and/or assessment items in some units you are studying have changed. These changes will not be updated in the published Unit Outline but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. The new learning activities and/or assessment items will continue to meet the unit's learning outcomes, as described in the Unit Outline.

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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, 2020, ON-CAMPUS, GBCA-MELB (197834) - View
  • Semester 2, 2020, ON-CAMPUS, BRUCE (197822) - View
  • Semester 2, 2019, ON-CAMPUS, TQB-SB (184853) - View
  • Semester 2, 2019, ON-CAMPUS, GBCA-MELB (184854) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (184852) - View
  • HKBU Trimester 1, 2019, ON-CAMPUS, HKBU (192179) - View

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.


Corporate Accounting extends the material covered in Accounting Systems and Practices. This is a technical financial accounting unit which explores accounting standards used by companies in Australia when preparing their annual reports for shareholders and other users of financial information. Topics covered include, but are not limited to, accounting for income taxes, property plant and equipment, impairment, fair value measurement, and consolidation. The unit also evaluates alignment of accounting regulations with the objectives of financial reporting, as articulated in the Conceptual Framework.

Learning Outcomes

After successful completion of this unit, students will be able to:

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

2. Assess opportunities for creative accounting within accounting regulations and their impact on users;

3. Evaluate the alignment between accounting regulations and the AASB Conceptual Framework and;

4. Engage in active, experiential and reflective learning that focuses on accounting practice and the profession.

Assessment Items

Contact Hours

One 2 hour lecture and one 1 hour tutorial on-campus per week.


11212 Accounting Systems and Practices.



Assumed Knowledge

A strong understanding of debit credit rules and how to apply the definitions of the major elements of financial accounting (assets, liabilities, owners equity, income and expenses).

Incompatible Units


Equivalent Units

6391 Company Accounting.

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