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ACCT13-303: Advanced Financial Accounting and Reporting

Description

This subject provides a critical examination of the theories underpinning accounting practice and its professional standards. The aim is to foster an understanding of both the rationale underlying accounting principles and standards and how they are applied in practice. The critical appraisal of contemporary practices regarding the accounting standards is emphasised.

Subject details

TypeUndergraduate
CodeACCT13-303
EFTSL0.125
FacultyBond Business School
Semesters offered
  • May 2021 [Standard Offering]
  • September 2021 [Standard Offering]
  • May 2022 [Standard Offering]
  • September 2022 [Standard Offering]
  • May 2023 [Standard Offering]
  • September 2023 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2021: $5,260
  • Commencing in 2022: $5,260

Learning outcomes

1. Demonstrate knowledge of financial accounting theory.
2. Apply a range of accounting standards for recognising, measuring and reporting transactions and balances.
3. Critically apply accounting theory and research to accounting regulation and practice.
4. Demonstrate the ability to conduct research and produce empirical evidence to test accounting theory.
5. Demonstrate the ability to deliver a logically constructed presentation using appropriate visual aids and other media.
6. Demonstrate the ability to provide feedback to peers and adapt to feedback from peers.

Enrolment requirements

Requisites: ?

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Restrictions: ?

Nil

Subject outlines

Subject dates

Standard Offering
Enrolment opens02/08/2020
Semester start14/09/2020
Subject start14/09/2020
Cancellation 1?28/09/2020
Cancellation 2?05/10/2020
Last enrolment27/09/2020
Withdraw – Financial?10/10/2020
Withdraw – Academic?31/10/2020
Teaching census?09/10/2020
Standard Offering - Kim Kercher
Enrolment opens17/11/2020
Semester start18/01/2021
Subject start18/01/2021
Cancellation 1?01/02/2021
Cancellation 2?08/02/2021
Last enrolment31/01/2021
Withdraw – Financial?13/02/2021
Withdraw – Academic?06/03/2021
Teaching census?12/02/2021
Standard Offering
Enrolment opens21/03/2021
Semester start17/05/2021
Subject start17/05/2021
Cancellation 1?31/05/2021
Cancellation 2?07/06/2021
Last enrolment30/05/2021
Withdraw – Financial?12/06/2021
Withdraw – Academic?03/07/2021
Teaching census?11/06/2021
Standard Offering
Enrolment opens18/07/2021
Semester start13/09/2021
Subject start13/09/2021
Cancellation 1?27/09/2021
Cancellation 2?04/10/2021
Last enrolment26/09/2021
Withdraw – Financial?09/10/2021
Withdraw – Academic?30/10/2021
Teaching census?08/10/2021