Corporate Accounting PG (11403.1)
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:||School of Information Systems & Accounting|
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 1, 2021, ON-CAMPUS, GBCA-MELB (204353) - View
- Semester 1, 2021, FLEXIBLE, BRUCE (204089) - View
- 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, 2019
- Semester 1, 2019
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