ACW3120 · Financial accounting 3

Overview

This unit covers advanced practical accounting issues and the recommended accounting treatment prescribed by the underlying theories, accounting/reporting standards, and the conceptual framework for financial reporting. The extended knowledge of the regulatory bodies and the views of the accounting profession are blended into the contents of the unit.

Offerings

Assessment

The Handbook lists an examination for this unit.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. apply Accounting theories and accounting standards to the scenarios presented
2. use accounting analytical tools to examine issues against financial statement criteria
3. analyse financial market data using tools and assess its relevance to current capital market issues
4. present examination on contemporary financial accounting issues
5. evaluate contemporary corporate reporting issues with a global mindset, considering cross-border regulatory, cultural, and stakeholder differences, and propose context-sensitive solutions.

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.

Student experience, not official rules. Nothing here changes what the Handbook says.