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Courses Units

Corporate Accounting (11214.2)

Level:	Level 2 - Undergraduate Intermediate Unit
Credit Points:	3
HECS Bands:	2, 3
Faculty:	Faculty of Business, Government & Law
Discipline:	Canberra Business School

Availability

UC - Canberra, Bruce

Year	Teaching Period	Convener		Mode of Delivery
2020	Semester 2	MR Mark HUGHES	(Ph: +61 2 62012695 )	ON-CAMPUS

UC - Global Business College of Australia, Melbourne

Year	Teaching Period	Convener		Mode of Delivery
2020	Semester 2	MR Simon HOY	(Ph: +61 2 62012390 )	ON-CAMPUS

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, 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

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Syllabus

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.

Contact Hours

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

Prerequisites

11212 Accounting Systems and Practices.

Corequisites

None.

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).