$1,813 $2,875
Your upfront cost: $0
Duration
13 weeks
Study method
100% online
Available loans
- HECS-HELP
- FEE-HELP
Assessments
Subjects may require attendance
Prior study
Required
Study terms
- 31 May 2021
- 29 Nov 2021
The University of South Australia, UniSA, is ranked in the top 10 universities nationally and amongst the very best young universities in the world. They offer over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning. In fact, they are South Australia’s number one university for graduate careers. They are a valuable partner with Open Universities Australia.
QS RANKING 2021
17
Times Higher Education Ranking 2021
23
Subject details
-
- Equity
- Overview of the Reporting Environment
- Presentation of financial statements
- Other disclosure issues
- Liabilities
- Accounting for leases
- Accounting for income tax
- Revenue
You must have successfully completed the following subject(s) before starting this subject:
USA-ACG11-Accounting for Business and USA-ACG12-Financial Accounting 1 ;
Others
It is assumed that students will have knowledge of present value calculations.
Special requirements
No special requirements
Presentation of financial statements: review of financial reporting requirements for companies, overview of general purpose financial reports; relevant accounting standards relating to the statement of financial position, statement of comprehensive income and statement of changes in equity, and associated notes, including revisions and errors, retained profits and underlying accounting treatments. Other Disclosure Issues: accounting policies, materiality, and events occurring after reporting period. Liabilities: definition, measurement and classification, provisions and contingencies, disclosure and presentation. Leases: classification criteria, accounting treatment in the books of the lessee, disclosure requirements.
- Report - 2500 words (30%)
- Invigilated Exam - 3 hours (70%)
Current study term: 30 May 21 to 29 Aug 21
Check the learning management system (LMS) of your university for textbook details.
Next study term: 28 Nov 21 to 27 Feb 22
Check the learning management system (LMS) of your university for textbook details.
