Financial Accounting 3 - 2016

Unit summary

ACG36

  • Level of Study: Undergraduate Level 3
  • Study load: 0.125 EFTSL
  • Delivery method: Web Dependent
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP, HECS-HELP
  • Availability for 2016: SP1 , SP3
  • Availability for 2017: SP1 , SP3
  • Assessment: Assessment - Continuous Assessment (20%) , Assignment - 1000 words (20%) - Learn more

Unit provided by

or
2016 Fees
AUD$
Domestic 1,305.00
HECS 1,305.00
International 1,555.00

To extend students understanding of corporate accounting and reporting requirements and related issues.

At the completion of this unit students will be able to:

  1. be able to apply the International Accounting Standards in the context of a group of companies
  2. recognise and appreciate the conceptual, statutory and professional requirements that impinge upon the preparation of general purpose financial reports
  3. appreciate issues related to the preparation of general purpose reports for alternate business structures
  4. analyse and interpret information disclosed in general purpose financial reports.
  • Assessment — Continuous Assessment (20%)
  • Assignment — 1000 words (20%)
  • Invigilated Exam — Written Exam 3 hours (60%)
For more information on invigilated exams see Exams and results

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

Mandatory conditional prerequisites

You must either have successfully completed the following unit(s) before starting this unit, or currently be enrolled in the following unit(s) in a prior study period; or enrol in the following unit(s) to study prior to this unit:

Please note that your enrolment in this unit is conditional on successful completion of these prerequisite unit(s). If you study the prerequisite unit(s) in the study period immediately prior to studying this unit, your result for the prerequisite unit(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite unit(s) successfully you should not continue with your enrolment in this unit. If you are currently enrolled in the prerequisite unit(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this unit to give you time to re-attempt the prerequisite unit(s).

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

  • Broadband access
  • Other special requirement — Students will require Windows Vista, Windows 7 or higher. UniSA does not support Windows XP.

This unit addresses the following topics.

NumberTopic
1Overview of the financial reporting environment
2Accounting for revenue
3Accounting for employee benefits
4Accounting for financial instruments
5Consolidations - introduction
6Consolidations: consoidation process at date of acquisition
7Consolidations: consolidation process subsequent to date of acquisition
8Consolidations: inter-entity transactions
9Consolidations: non-controlling interest
10Accounting for associates (equity accounting)

This unit is delivered using the following methods and materials:

Instructional Methods

  • Discussion Forum/Discussion Board
  • Online assignment submission
  • Podcasting/Lecture capture
  • Web links

Online materials

  • Audio/Video - Streaming
  • Printable format materials
  • Quizzes
  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a unit.

Click on the titles of the listed books below to find out more:

Required textbooks

  • Company Accounting (Text Only) 10E

    By:Leo

    ISBN: 9781118608173

    Format:Print

    Supplier:Go to The Co-op Bookshop

  • Financial Reporting Handbook 2016 Australia

    By:Caanz

    ISBN: 9780730328742

    Format:Print

    Supplier:Go to The Co-op Bookshop


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