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.

Coronavirus (COVID-19): advice and support for the Bond community. Read more

ACCT71-301: Financial Accounting and Reporting

  1. Current Students
  2. Study information
  3. Search subjects
  4. ACCT71-301: Financial Accounting and 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
  • May 2021 [Standard Offering]
  • January 2022 [Standard Offering]
  • May 2022 [Standard Offering]
  • January 2023 [Standard Offering]
  • May 2023 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2021: $5,110
  • Commencing in 2022: $5,170

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 opens15/11/2020
Semester start18/01/2021
Subject start18/01/2021
Cancellation 1?01/02/2021
Cancellation 2?08/02/2021
Last enrolment31/01/2021
Withdraw – Financial?13/02/2021
Withdraw – Academic?06/03/2021
Teaching census?12/02/2021
Standard Offering
Enrolment opens21/03/2021
Semester start17/05/2021
Subject start17/05/2021
Cancellation 1?31/05/2021
Cancellation 2?07/06/2021
Last enrolment30/05/2021
Withdraw – Financial?12/06/2021
Withdraw – Academic?03/07/2021
Teaching census?11/06/2021