Units / ACB3120
ACB3120 · Financial accounting 3
2027 Handbook6 credit pointsLevel 3Department of Accounting
Overview
This unit explores advanced financial accounting issues, allowing you to apply critical, problem solving, and teamwork skills to issues that are faced by corporations in the current, globalised environment. You will utilise a range of theories to assess accounting decisions, reporting practices and regulation in order to determine their impact on the complex and changing corporate environment. A number of contemporary accounting issues are addressed such as measurement, intangible assets, leases, and governance.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Peninsula | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Exercise | Exercise | 16% | — |
| 2 | 2 - Project | Project | 34% | — |
| 3 | 3 - Examination | Examination | 50% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
prerequisite
Learning outcomes
- apply advanced financial accounting principles, theories and techniques to evaluate contemporary issues
- exercise critical thinking and problem-solving skills using a range of accounting theories, practices, and regulatory requirements to solve complex accounting problems and ethical dilemmas
- apply communication skills in presenting well-reasoned solutions and insights relating to advanced global financial accounting issues
- employ research skills to investigate emerging trends in advanced global financial accounting issues
- assess relevant accounting frameworks and regulatory environments in a global context.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Lectures | 12 hours |
| Tutorials | 24 hours |
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