Corporate Accounting (11214.2)
|Available teaching periods||Delivery mode||Location|
|View teaching periods|| Flexible
| Bruce, Canberra
|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 - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - take pride in their professional and personal integrity
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 - adopt an informed and balanced approach across professional and international boundaries
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
2. UC graduates are global citizens - think globally about issues in their profession
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. UC graduates are lifelong learners - be self-aware
3. UC graduates are lifelong learners - evaluate and adopt new technology
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
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|
|2023||Bruce, Canberra||Semester 1||06 February 2023||Flexible||Dr Barbara Voss|
|2023||Bruce, Canberra||Semester 2||31 July 2023||Flexible||Dr Barbara Voss|
|2024||Bruce, Canberra||Semester 1||05 February 2024||On-Campus||Dr Barbara Voss|
|2024||Bruce, Canberra||Semester 2||29 July 2024||On-Campus||Dr Barbara Voss|
Loftus, J., Leo, K., Daniliuc, S., Luke, B., Ang, H.N., Bradbury, M., Hanlon, D., Knapp, J., Boys, & Byrnes, K. (2023). Financial reporting (4th ed.). Milton: John Wiley & Sons Australia.
There are some copies of the textbook available in the UC library.
The e-book can be purchased directly through the publisher website: https://www.wileydirect.com.au/buy/financial-reporting/
It is highly recommended that you have access to the prescribed textbook for background knowledge and to reinforce class material.
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.
Students must achieve a minimum of 50% of the total marks available in this unit to pass this unit.
Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.
To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.
Use of Text-Matching Software
The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.
Lectures, tutorials and workshops sessions are essential learning opportunity in this unit.
As an advanced unit in financial accounting, it is important that students prioritise attendance in class.
There is a strong link between unit success and lecture/tutorial/workshop attendance.
Required IT skills
This unit is likely to involve online meetings in real-time using online platforms. Specific information about the platform(s) will be posted via the Canvas site. To participate verbally, rather than just typing, you will need a microphone. For best audio quality we recommend a microphone and speaker headset.
Students are expected to be able to use Microsoft Word and Excel in addition to University systems available over the Internet (e.g. MyUC, Email, E-Reserve, Canvas, Library Catalogue, and Library Databases). Students are encouraged to use Zotero, Endnote or RefWorks for managing references for their research assignment.
Work placement, internships or practicums
If the publisher's solutions are provided to the class or online through UCLearn (Canvas), 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/questions/quizzes provided by the unit convener.
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