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Corporate Accounting PG (11403.1)

Level: Postgraduate Level
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: School of Information Systems & Accounting

Availability

    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 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

    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.

    Syllabus

    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.

    Prerequisites

    6222 Accounting Systems and Practices G

    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).

    Incompatible Units

    6391 Company Accounting and 11214 Corporate Accounting

    Equivalent Units

    6227 Company Accounting PG

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