Corporate Accounting PG (11403.2)
|HECS Bands:||2, 3|
|Faculty:||Faculty of Business, Government & Law|
|Discipline:||Canberra Business School|
UC - Canberra, Bruce
Year Teaching Period Convener Mode of Delivery 2020 Semester 1 DR Barbara DE LIMA VOSS (Ph: +61 2 62015794 ) EVENING 2020 Semester 2 DR Barbara DE LIMA VOSS (Ph: +61 2 62015794 ) EVENING 2021 Semester 1 DR Barbara DE LIMA VOSS (Ph: +61 2 62015794 ) EVENING 2021 Semester 2 DR Barbara DE LIMA VOSS (Ph: +61 2 62015794 ) EVENING
UC - Global Business College of Australia, Melbourne
Year Teaching Period Convener Mode of Delivery 2020 Semester 2 DR Barbara DE LIMA VOSS (Ph: +61 2 62015794 ) ON-CAMPUS
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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.
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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.
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.
UC - Canberra, Bruce
- Semester 2, 2020
- Semester 1, 2020
- UC - Global Business College of Australia, Melbourne
One 2 hour lecture and 2 hours of tutorials on campus per week.
6222 Accounting Systems and Practices G
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).
6391 Company Accounting and 11214 Corporate Accounting
6227 Company Accounting PG