Corporate Accounting PG (11403.2)
|Available teaching periods||Delivery mode||Location|
|View teaching periods|
|0.125||3||Faculty Of Business, Government & Law|
|Discipline||Study level||HECS Bands|
|Canberra Business School||Post Graduate Level|| 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)
This unit may be co-taught with the undergraduate unit 11214 Corporate Accounting.
Learning outcomesAfter 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.
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
Prerequisites6222 Accounting Systems and Practices G
Incompatible units6391 Company Accounting and 11214 Corporate Accounting
Equivalent units6227 Company Accounting PG
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|
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.
There are some copies of the text available in the university library.
The e-book can be purchased directly through the publisher website: https://www.wileydirect.com.au/buy/financial-reporting-3rd-edition/
It is important that you have access to the text 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 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 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 and Tutorial 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
No particular IT skills are required except for standard capabilities in word processing, basic skills in spreadsheet processing and accessing and using the Internet.
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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