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

Type: Undergraduate Subject
Code: ACCT12-202
EFTSL: 0.125
Faculty: Bond Business School
Semesters offered:
  • January 2024 [Standard Offering]
  • May 2024 [Standard Offering]
  • January 2025 [Standard Offering]
Credit: 10
Study areas:
  • Business, Commerce, and Entrepreneurship
Subject fees:
  • Commencing in 2023: $4,050.00
  • Commencing in 2024: $4,260.00
  • Commencing in 2025: $4,460.00
  • Commencing in 2023: $5,400.00
  • Commencing in 2024: $5,730.00
  • Commencing in 2025: $5,990.00

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:

Subject outlines

Subject dates

  • Standard Offering
    Enrolment opens: 12/11/2023
    Semester start: 15/01/2024
    Subject start: 15/01/2024
    Cancellation 1: 29/01/2024
    Cancellation 2: 05/02/2024
    Last enrolment: 28/01/2024
    Withdraw - Financial: 10/02/2024
    Withdraw - Academic: 02/03/2024
    Teaching census: 09/02/2024
  • Standard Offering
    Enrolment opens: 17/03/2024
    Semester start: 13/05/2024
    Subject start: 13/05/2024
    Cancellation 1: 27/05/2024
    Cancellation 2: 03/06/2024
    Last enrolment: 26/05/2024
    Withdraw - Financial: 08/06/2024
    Withdraw - Academic: 29/06/2024
    Teaching census: 07/06/2024
  • Standard Offering
    Enrolment opens: 10/11/2024
    Semester start: 20/01/2025
    Subject start: 20/01/2025
    Cancellation 1: 03/02/2025
    Cancellation 2: 10/02/2025
    Last enrolment: 02/02/2025
    Withdraw - Financial: 15/02/2025
    Withdraw - Academic: 08/03/2025
    Teaching census: 14/02/2025
Standard Offering
Enrolment opens: 12/11/2023
Semester start: 15/01/2024
Subject start: 15/01/2024
Cancellation 1: 29/01/2024
Cancellation 2: 05/02/2024
Last enrolment: 28/01/2024
Withdraw - Financial: 10/02/2024
Withdraw - Academic: 02/03/2024
Teaching census: 09/02/2024
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