Intermediate Financial Accounting
PostgraduateUNE-AFM4102025
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- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Part of a degree
- Duration
- 16 weeks
- Start dates
- 23 June 2025
- Loan available
- FEE-HELP available
Intermediate Financial Accounting
About this subject
Upon completion of this subject, students will be able to:
- demonstrate a specialist knowledge of financial accounting processes and concepts, specifically in relation to accounting for transactions and events related to assets, liabilities, owners' equity, income and expenses and apply this to business-related problems;
- demonstrate a comprehensive understanding of financial accounting processes and concepts, specifically in relation to the creation and interpretation of the statement of comprehensive income, the statement of financial position, and the statement of cash flows and apply this to business-related problems;
- use a range of cognitive and communication skills to review critically, analyse, consolidate and synthesise relevant theories, concepts and information drawn from a range of sources in order to demonstrate critical thinking and judgement in solving complex business-related problems; and
- work independently and/or collaboratively to plan and execute tasks to enhance professional knowledge and skills.
- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
Build on your financial accounting knowledge with this subject to expand your real-world business skills for working with Australian reporting entities. Studying this subject will equip you with the specialist knowledge to apply several accounting standards for external financial reporting in practical situations. You will explore various financial reporting issues pertaining to Australian reporting entities. This includes examining financial accounting processes and requirements related to various assets, liabilities, owners' equity, income and expense. Through practical assignments, you will develop the skills and knowledge for creating and interpreting statements of financial position, comprehensive income and cash flow. You will also analyse and apply theories, concepts and information from a range of sources to solve business problems.
Essay and Problem-based Questions: 1500 words. Relates to Learning Outcomes 1, 3, 4;
Problem-based Questions: 1500 words. Relates to Learning Outcomes 1, 3, 4;
Group Discussion: 1000 (or equivalent). Relates to Learning Outcomes 1, 2, 3, 4;
Final Examination: 2 hrs 15 mins. Students must obtain at least 50% in the exam (and at least 50% overall) to receive a pass or better in the subject. Relates to Learning Outcomes 1, 2, 3, 4.
UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.- Problem-based Questions (15%)
- Essay and Problem-based Questions (15%)
- Group Discussion - Workshop Participation (10%)
- Final Invigilated Examination (60%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- UNE-MPA-MAS-2025 - Master of Professional Accounting
Elective
- UNE-MPA-GCE-2025 - Graduate Certificate in Accounting
Prior study
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s).
Others
Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.
To enrol in this subject you will need to pass the Prerequisite/s. Please note as UNE results are released after the close of enrolment date, your enrolment into this subject will be withdrawn if you do not pass the prerequisite subject/s.
Additional requirements
- Equipment requirements - Headphones or speakers (required to listen to lectures and other media). Headset, including microphone (highly recommended). Webcam (may be required for participation in virtual classrooms and/or media presentations).
- Software requirements - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
- Other requirements -
Textbook requirements:
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.
Further information
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
Master of Professional Accounting
PostgraduateUNE-MPA-MAS
Graduate Certificate in Accounting
PostgraduateUNE-MPA-GCE