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
| Type | Postgraduate |
| Code | ACCT71-301 |
| 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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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 opens | 15/03/2020 |
| Semester start | 25/05/2020 |
| Subject start | 25/05/2020 |
| Cancellation 1? | 08/06/2020 |
| Cancellation 2? | 15/06/2020 |
| Last enrolment | 07/06/2020 |
| Withdraw – Financial? | 20/06/2020 |
| Withdraw – Academic? | 11/07/2020 |
| Teaching census? | 19/06/2020 |
| Standard Offering | |
|---|---|
| Enrolment opens | 15/11/2020 |
| Semester start | 18/01/2021 |
| Subject start | 18/01/2021 |
| Cancellation 1? | 01/02/2021 |
| Cancellation 2? | 08/02/2021 |
| Last enrolment | 31/01/2021 |
| Withdraw – Financial? | 13/02/2021 |
| Withdraw – Academic? | 06/03/2021 |
| Teaching census? | 12/02/2021 |