Overview
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Academic contacts
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Offerings
DUBAI-ISC-TJD-INT-2023-2023
DUBAI-ISC-TMD-INT-2022-2022
DUBAI-ISC-TSD-INT-2021-2021
DUBAI-ISC-TSD-INT-2023-2023
KAPLAN-SGP-TJA-INT-2018-2019
KAPLAN-SGP-TJA-INT-2021-2021
KAPLAN-SGP-TJA-INT-2023-2023
KAPLAN-SGP-TMA-INT-2020-2020
KAPLAN-SGP-TMA-INT-2022-2022
KAPLAN-SGP-TSA-INT-2018-2019
KAPLAN-SGP-TSA-INT-2021-2021
KAPLAN-SGP-TSA-INT-2023-2023
MURDOCH-S1-EXT-2018-ONGOING
MURDOCH-S1-INT-2018-ONGOING
Requisites
Prerequisite
Exclusion
Other learning activities
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Learning activities
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Learning outcomes
1.
Demonstrate an understanding of the accounting process concerned with equity and share issues.
2.
Identify and explain the differences between revaluations and impairment of assets;
3.
Demonstrate an understanding of the principles and practices of tax-effect accounting;
4.
Demonstrate and explicate the nature and purpose(s) of the consolidation process and equity accounting;
5.
Identify what constitutes an economic entity and a parent entity, for consolidation purposes;
6.
Prepare consolidated accounts for economic entities where the controlled entities are 100 per cent owned and where the controlled entities are less than 100 per cent owned and minority interest exists;
7.
Understand the legal requirements and the accounting processes involved in the foreign activities;
8.
Understand the process of translating financial statements.
Assessments
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Additional information
Unit content:
Familiarise students with selected accounting concepts and the appropriate legal and professional requirements that underpin the preparation, analysis and use of financial data; and assist students to understand the conceptual underpinnings of accounting data in the Australian regulatory environment.