Corporate Accounting (11214.2)
|Available teaching periods||Delivery mode||Location|
|View teaching periods|| Flexible
|| UC - Canberra, Bruce
|0.125||3||Faculty Of Business, Government & Law|
|Discipline||Study level||HECS Bands|
|Canberra Business School||Level 2 - Undergraduate Intermediate Unit|| Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
Learning outcomesAfter 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.
Graduate attributes1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - communicate effectively
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
Prerequisites11212 Accounting Systems and Practices.
Equivalent units6391 Company Accounting.
Assumed knowledgeA 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).
|Year||Location||Teaching period||Teaching start date||Delivery mode||Unit convener|
|2021||UC - Canberra, Bruce||Semester 2||02 August 2021||Flexible||Dr Barbara Voss|
|2022||UC - Canberra, Bruce||Semester 1||07 February 2022||Flexible||Prof Raechel Johns|
|2022||UC - Canberra, Bruce||Semester 2||01 August 2022||Flexible||Mr Simon Hoy|
Loftus, J., Leo, K., Daniliuc, S., Boys, N., Luke, B., Ang, H., & Byrnes, K. (2020). Financial reporting in Australia (3rd ed.). Milton: John Wiley & Sons Australia.
Submission of assessment items
Special assessment requirements
Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:
· an overall total score of at least 50% AND
· submit all assessment items marked as mandatory AND
· meet any indicated threshold requirements.
For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.
For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement. In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% in the final exam and 50% overall to pass the unit.
Students who participate fully tend to pass this unit. Students who don't actively engage with the content tend to fail this unit.
Required IT skills
No particular IT skills are required except for standard capabilities in word processing and accessing and using the Internet.
Work placement, internships or practicums
If the publisher's solutions are provided to the class, the unit convener does not accept any responsibility for any errors in those documents. The unit convener is only responsible for the accuracy of solutions provided by the unit convener.