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ACCT71-301: Financial Accounting & Reporting

Description

This subject provides an in-depth study of the regulation, concepts, applicable standards and processes relevant to financial accounting and reporting. Emphasis is on accounting principles, regulation and the applicable standards that underpin the preparation of general purpose financial statements.

Subject details

TypePostgraduate
CodeACCT71-301
EFTSL0.125
FacultyBond Business School
Semesters offered
  • January 2021 [Standard Offering]
  • May 2021 [Standard Offering]
  • January 2022 [Standard Offering]
  • May 2022 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Current: $5,290
  • Commencing in May 2021: $5,570

Learning outcomes

1. Prepare accounting records for specified transactions and events in accordance with relevant applicable standards and generally accepted accounting principles.
2. Apply accounting procedures and concepts required by the applicable standards and other regulation in the preparation of general purpose financial statements and their individual components.
3. Identify and apply appropriate accounting principles as required by the applicable standards and other relevant regulation when making decisions pertaining to accounting policy and/or accounting estimates in a given scenario and explain the issues relating to their application.

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 opens10/11/2019
Semester start13/01/2020
Subject start13/01/2020
Cancellation 1?27/01/2020
Cancellation 2?03/02/2020
Last enrolment26/01/2020
Withdraw – Financial?08/02/2020
Withdraw – Academic?29/02/2020
Teaching census?07/02/2020
Standard Offering
Enrolment opens15/03/2020
Semester start25/05/2020
Subject start25/05/2020
Cancellation 1?08/06/2020
Cancellation 2?15/06/2020
Last enrolment07/06/2020
Withdraw – Financial?20/06/2020
Withdraw – Academic?11/07/2020
Teaching census?19/06/2020