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Corporate Accounting PG (11403.2)

Level: Postgraduate Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. 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. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

Unit Outlines

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  • Semester 2, 2020, ON-CAMPUS, GBCA-MELB (203495) - View
  • Semester 2, 2020, EVENING, BRUCE (197838) - View
  • Semester 1, 2020, EVENING, BRUCE (197864) - View
  • Semester 2, 2019, EVENING, BRUCE (192188) - View
  • Semester 1, 2019, EVENING, BRUCE (192187) - View

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Corporate Accounting PG extends the material covered in Accounting Systems and Practices G. This financial accounting unit examines accounting standards and interpretations used by companies in Australia when preparing annual reports for shareholders and other users of financial information. The unit is technical in nature and includes topics such as, but not limited to, accounting for income taxes, cash flows, property plant and equipment, impairment, fair value measurement, liabilities, disclosures and consolidation. The unit evaluates the alignment of accounting regulation and standards with the objective of financial reporting and examines the trade-offs made by standard setters to balance the needs of competing stakeholders within the political environment of standard setting.

This unit may be co-taught with the undergraduate unit 11214 Corporate Accounting.

Learning Outcomes

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

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

2. Analyse specific accounting standards and interpretations to identify and assess opportunities for creative accounting such as off-balance sheet financing and earnings management, and their impact on users;

3. Evaluate the alignment between accounting regulations and the AASB Conceptual Framework and examine the forces that shape accounting rules and their application; 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 2 hours of tutorials on campus per week.


6222 Accounting Systems and Practices G



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

6391 Company Accounting and 11214 Corporate Accounting

Equivalent Units

6227 Company Accounting PG

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