You are viewing this page as a domestic student.
Change to International

You are a domestic student if you are an Australian citizen, a New Zealand citizen or the holder of an Australian permanent visa.

You are an international student whether you are within or outside Australia and you do not meet the domestic student criteria.

COVID-19 (coronavirus): Latest advice for the Bond community.

ACCT12-202: Financial Accounting and Company Reporting

Description

This subject examines the regulation, concepts, Australian Accounting Standards and processes relevant to financial accounting and reporting. Emphasis is on the application of accounting principles, regulation and the Australian Accounting Standards that underpin the preparation of general purpose financial statements. The subject focuses on  the preparation and analysis of these financial statement and is therefore relevant to students pursuing careers in which  a working knowledge of corporate financial statements as either a preparer or user is beneficial.

Subject details

TypeUndergraduate
CodeACCT12-202
EFTSL0.125
FacultyBond Business School
Semesters offered
  • January 2023 [Standard Offering]
  • May 2023 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2022: $3,950
  • Commencing in 2023: $4,050

Learning outcomes

1. Apply International Financial Reporting Standards (IFRSs) and/or other relevant standards to accounting transactions. 2. Apply accounting policies in the preparation general purpose financial statements. 3. Prepare general purpose financial statements, including consolidated financial statements and related disclosure in accordance with IFRSs or other relevant national standards. 4. Communicate accounting information and recommendations in a clear, concise and professionally written manner to a hypothetical client. 5. Explain current national and international developments in financial reporting.

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: ?

Anti-requisites: ?

  • ACCT13-301 Financial Accounting and Company Reporting

Subject outlines

Subject dates

Standard Offering
Enrolment opens14/11/2021
Semester start17/01/2022
Subject start17/01/2022
Cancellation 1?31/01/2022
Cancellation 2?07/02/2022
Last enrolment30/01/2022
Withdraw – Financial?12/02/2022
Withdraw – Academic?05/03/2022
Teaching census?11/02/2022
Standard Offering
Enrolment opens20/03/2022
Semester start16/05/2022
Subject start16/05/2022
Cancellation 1?30/05/2022
Cancellation 2?06/06/2022
Last enrolment29/05/2022
Withdraw – Financial?11/06/2022
Withdraw – Academic?02/07/2022
Teaching census?10/06/2022