| Type: | Undergraduate Subject |
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| Code: | ACCT12-202 |
| EFTSL: | 0.125 |
| Faculty: | Bond Business School |
| Semesters offered: |
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| Credit: | 10 |
| Study areas: |
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| Subject fees: |
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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
Learning outcomes
- Apply International Financial Reporting Standards (IFRSs) and/or other relevant standards to accounting transactions.
- Apply accounting policies in the preparation general purpose financial statements.
- Prepare general purpose financial statements, including consolidated financial statements and related disclosure in accordance with IFRSs or other relevant national standards.
- Communicate accounting information and recommendations in a clear, concise and professionally written manner to a hypothetical client.
- Explain current national and international developments in financial reporting.
Enrolment requirements
| Requisites: |
Nil |
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| 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):
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| Restrictions: |
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Subject outlines
- January 2025 [Standard - Financial Accounting and Company Reporting]
- May 2024 [Standard - Financial Accounting and Company Reporting]
- January 2024 [Standard - Financial Accounting and Company Reporting]
- May 2023 [Standard - Financial Accounting and Company Reporting]
- January 2023 [Standard - Financial Accounting and Company Reporting]
- May 2022 [Standard - Financial Accounting and Company Reporting]
- January 2022 [Standard - Financial Accounting and Company Reporting]
Subject dates
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January 2024
Standard Offering Enrolment opens: 12/11/2023 Semester start: 15/01/2024 Subject start: 15/01/2024 Last enrolment: 28/01/2024 Teaching census: 09/02/2024 Withdraw - Financial: 10/02/2024 Withdraw - Academic: 02/03/2024 -
May 2024
Standard Offering Enrolment opens: 17/03/2024 Semester start: 13/05/2024 Subject start: 13/05/2024 Last enrolment: 26/05/2024 Teaching census: 07/06/2024 Withdraw - Financial: 08/06/2024 Withdraw - Academic: 29/06/2024 -
January 2025
Standard Offering Enrolment opens: 10/11/2024 Semester start: 20/01/2025 Subject start: 20/01/2025 Last enrolment: 02/02/2025 Teaching census: 14/02/2025 Withdraw - Financial: 15/02/2025 Withdraw - Academic: 08/03/2025
| Standard Offering | |
|---|---|
| Enrolment opens: | 12/11/2023 |
| Semester start: | 15/01/2024 |
| Subject start: | 15/01/2024 |
| Last enrolment: | 28/01/2024 |
| Teaching census: | 09/02/2024 |
| Withdraw - Financial: | 10/02/2024 |
| Withdraw - Academic: | 02/03/2024 |
| Standard Offering | |
|---|---|
| Enrolment opens: | 17/03/2024 |
| Semester start: | 13/05/2024 |
| Subject start: | 13/05/2024 |
| Last enrolment: | 26/05/2024 |
| Teaching census: | 07/06/2024 |
| Withdraw - Financial: | 08/06/2024 |
| Withdraw - Academic: | 29/06/2024 |
| Standard Offering | |
|---|---|
| Enrolment opens: | 10/11/2024 |
| Semester start: | 20/01/2025 |
| Subject start: | 20/01/2025 |
| Last enrolment: | 02/02/2025 |
| Teaching census: | 14/02/2025 |
| Withdraw - Financial: | 15/02/2025 |
| Withdraw - Academic: | 08/03/2025 |