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Overview

This unit examines financial accounting issues associated with the operation of corporate structures. Topics include financial reporting requirements, financing company operations, business combinations, the nature of corporate groups, the preparation of consolidated financial statements and financial statement analysis.

Offerings

S1-01-CLAYTON-ON-CAMPUS

S1-FF-CLAYTON-FLEXIBLE

S2-01-CLAYTON-ON-CAMPUS

Contacts

Chief Examiner(s)

Dr Sunyoung Kim

Dr Dharmendra Naidu

Notes

IMPORTANT NOTICE:
Scheduled teaching activities and/or workload information are subject to change in response to COVID-19, please check your Unit timetable and Unit Moodle site for more details.

Learning outcomes

On successful completion of this unit, you should be able to:
1.

explain the regulation of companies and the content of company financial reports

2.

critically examine current issues and disclosure requirements in financial reporting

3.

apply accounting standards and the conceptual framework in the preparation and presentation of financial reports for consolidated entities

4.

demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment, acquisitions, group accounting and financial statement analysis

5.

apply critical thinking, research, problem solving, and written and oral communication skills to demonstrate the acquisition of a comprehensive understanding of the topics covered by this unit.

Teaching approach

Peer assisted learning

Work-integrated learning

Active learning

Problem-based learning

Assessment

1 - Within semester assessment

2 - Examination

Scheduled and non-scheduled teaching activities

Lectures

Tutorials

Workload requirements

Workload

Other unit costs

Costs are indicative and subject to change.
Electronics, calculators and tools: $40