ACCT71-202: Financial Accounting and Company Reporting

Description

This subject provides an in-depth study of the regulation, concepts, applicable standards and processes relevant to financial accounting and reporting. Emphasis is on the integration and critical application of accounting principles, regulation and the applicable standards that underpin the preparation of general purpose financial statements. This subject is useful to students pursuing careers in which a critical understanding of the application of International Reporting Financial Standards from both a preparer and user perspective  is beneficial.

Subject details

Type: Postgraduate Subject
Code: ACCT71-202
EFTSL: 0.125
Faculty: Bond Business School
Semesters offered:
  • January 2024 [Standard Offering]
  • May 2024 [Standard Offering]
  • January 2025 [Standard Offering]
Credit: 10
Study areas:
  • Business, Commerce, and Entrepreneurship
Subject fees:
  • Commencing in 2023: $5,300.00
  • Commencing in 2024: $5,410.00
  • Commencing in 2025: $5,520.00
  • Commencing in 2023: $5,710.00
  • Commencing in 2024: $6,060.00
  • Commencing in 2025: $6,340.00

Learning outcomes

  1. Apply International Financial Reporting Standards (IFRSs) and/or other relevant standards to accounting transactions in complex situations.
  2. Demonstrate professional judgment in the application of accounting policies used to prepare various aspects of general purpose financial statements.
  3. Prepare general purpose financial statements, including consolidated financial statements and related disclosure in accordance with IFRSs or other relevant national standards.
  4. Communicate accounting information and recommendations in a clear, concise and professionally written manner to a hypothetical client.
  5. Critically evaluate current national and international developments in financial reporting.

Enrolment requirements

Requisites:

Nil
Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Restrictions:

Subject outlines

Subject dates

  • Standard Offering
    Enrolment opens: 12/11/2023
    Semester start: 15/01/2024
    Subject start: 15/01/2024
    Cancellation 1: 29/01/2024
    Cancellation 2: 05/02/2024
    Last enrolment: 28/01/2024
    Withdraw - Financial: 10/02/2024
    Withdraw - Academic: 02/03/2024
    Teaching census: 09/02/2024
  • Standard Offering
    Enrolment opens: 17/03/2024
    Semester start: 13/05/2024
    Subject start: 13/05/2024
    Cancellation 1: 27/05/2024
    Cancellation 2: 03/06/2024
    Last enrolment: 26/05/2024
    Withdraw - Financial: 08/06/2024
    Withdraw - Academic: 29/06/2024
    Teaching census: 07/06/2024
  • Standard Offering
    Enrolment opens: 10/11/2024
    Semester start: 20/01/2025
    Subject start: 20/01/2025
    Cancellation 1: 03/02/2025
    Cancellation 2: 10/02/2025
    Last enrolment: 02/02/2025
    Withdraw - Financial: 15/02/2025
    Withdraw - Academic: 08/03/2025
    Teaching census: 14/02/2025
Standard Offering
Enrolment opens: 12/11/2023
Semester start: 15/01/2024
Subject start: 15/01/2024
Cancellation 1: 29/01/2024
Cancellation 2: 05/02/2024
Last enrolment: 28/01/2024
Withdraw - Financial: 10/02/2024
Withdraw - Academic: 02/03/2024
Teaching census: 09/02/2024
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