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ACCT71-202: Financial Accounting and Company Reporting


This subject provides an in-depth study of the regulation, concepts, applicable standards and processes relevant to financial accounting and reporting. Emphasis is on the integration and critical application of accounting principles, regulation and the applicable standards that underpin the preparation of general purpose financial statements. This subject is useful to students pursuing careers in which a critical understanding of the application of International Reporting Financial Standards from both a preparer and user perspective  is beneficial.

Subject details

FacultyBond Business School
Semesters offered
  • May 2022 [Standard Offering]
  • January 2023 [Standard Offering]
  • May 2023 [Standard Offering]
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2022: $5,170
  • Commencing in 2023: $5,300

Learning outcomes

1. Apply International Financial Reporting Standards (IFRSs) and/or other relevant standards to accounting transactions in complex situations 2. Demonstrate professional judgment in the application of accounting policies used to prepare various aspects of 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. Critically evaluate current national and international developments in financial reporting.

Enrolment requirements

Requisites: ?


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: ?

  • ACCT71-301 Financial Accounting and 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