Skip to content
This Unit is archived with an end date of 20/11/2024

Overview

To view overview information, please select an offering from the drop-down menu above.

Academic contacts

To view unit coordinator information, please select an offering from the drop-down menu above.

Offerings

DUBAI-ISC-TJD-FACE2FACE-2025-2025

DUBAI-ISC-TMD-FACE2FACE-2026-2026

DUBAI-ISC-TSD-FACE2FACE-2025-2025

KAPLAN-SGP-TJA-MIXEDMODE-2025-2025

KAPLAN-SGP-TMA-MIXEDMODE-2026-2026

KAPLAN-SGP-TSA-MIXEDMODE-2025-2025

MURDOCH-S1-FACE2FACE-2025-ONGOING

MURDOCH-S1-ONLINEFLEX-2025-ONGOING

To view more information about assessments, contacts and learning activities specific to one of these offerings, please select an offering from the drop-down menu above.

Other learning activities

To view other learning activity information, please select an offering from the drop-down menu above.

Learning activities

To view learning activity information, please select an offering from the drop-down menu above.

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.

Demonstrate an understanding of the principles and practices of accounting for leases

8.

Understand the legal requirements and the accounting processes involved in financial instruments

9.

Understand the legal requirements associated with financial statements disclosure

10.

Understand the legal requirements and the accounting processes involved in foreign activities and the process of translating financial statements.

Assessments

To view assessment information, please select an offering from the drop-down menu above.

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.