Financial Accounting 3
UndergraduateUSA-ACCT30142025
Enrol today with instant approval and no entry requirements
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Enrol by
- 22 June 2025
- Entry requirements
- No ATAR needed, No prior study
- Duration
- 10 weeks
- Start dates
- 13 Jan 2025,
- 30 June 2025
- Price from
- $2,300
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Financial Accounting 3
About this subject
By the end of this 10-week course, you’ll be able to:
- Be able to apply the International Accounting Standards in the context of a group of companies.
- Appreciate issues related to the preparation of general-purpose reports for alternate business structures.
- Recognise and explain the theoretical principles and development processes that influence the development of International Accounting Standards.
- Communicate in a professional manner in writing to both an accounting and non-accounting audience.
- Demonstrate Business Enterprise Skills in the context of the Accounting discipline: i) Written Communication (advanced level); and ii) International Perspective (advanced level).
- Recognition and Measurement of Property, Plant and Equipment
- Impairment of Property, Plant and Equipment
- Consolidations Part 1: Control, accounting for groups at acquisition date
- Consolidations Part 2: Pre-acquisition entries subsequent periods
- Consolidations Part 3: Intragroup inventory transactions
- Consolidations Part 4: Intragroup Property, Plant and Equipment
- Consolidations Part 5: Non-controlling interest
- Accounting for Associates (Equity accounting)
- Foreign currency
Extend your understanding of corporate accounting and reporting requirements. Learn about the challenges that affect the preparation of general-purpose financial reports by groups of companies.
Accounting for Non-Current Assets, Alternative Business Structures: introduction to consolidated entities. Consolidations: the economic entity, preparation of consolidated financial statements including goodwill/discount on acquisition and the elimination of inter-entity transactions and balances. Non-controlling interests and equity accounting. Foreign Currency transactions and translations.
A high level of understanding of previous accounting courses, such as Accounting for Business, Financial Accounting 1 and Financial Accounting 2 is required for this course.
UniSA Online’s 10-week short courses give you the flexibility to upskill in a certain area, stay current with developments in your field, diversify your knowledge, or even explore a new direction in your career – without having to commit to the time and cost of a full university degree.
This is a third-year course from UniSA Online’s Accounting degree. When studying this course as a "single subject", prior knowledge from ACCT 2015 or equivalent will support your success.
Delivered 100% online, you’ll be able to study where and when it suits you. Access online academic and student support seven days a week, fit study around work and life commitments, view learning resources 24/7, and log in to the interactive online environment anywhere, any time and on any device. Should your course have an exam it will be scheduled for Australian Central Standard Time or Australian Central Daylight Time, depending on the time of the year.
- Critical Analysis (30%)
- Examination (70%)
For textbook details check your university's handbook, website or learning management system (LMS).
The University of South Australia (UniSA) is ranked as one of the best young universities in the world, and is the number one university in Australia for graduate employability. UniSA offers over 200 world-class degrees that are informed by industry and delivered with a highly practical approach to teaching and learning, and is a valuable partner with Open Universities Australia.
Learn more about UniSA.
Explore UniSA courses.
- QS World University Ranking 2025, within Australia:
- 22
- Times Higher Education World University Ranking 2025, within Australia:
- 22
Entry requirements
No entry requirements
Additional requirements
- Other requirements - Students must be aged 17 or older by the time teaching commences for their course of study, in accordance with UniSA’s Selection and entry to programs policy.
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.
Why study a single subject?
Bite sized study
Try studying a particular area to see if online study suits you, or upskill in just a few months with a single subject that you’re interested in.
Pursue a dream
With thousands of single subjects to choose from, you can find topics that get you on the path to your higher education goals fast.
Gain Uni credit
Most single subjects are part of a full degree. That means if you’re keen to keep learning, you can gain credit for the subjects you’ve successfully completed.
Single subject FAQs
What’s a single subject?
Single subjects are the individual components that make up a degree. With Open Universities Australia, you’re able to study many of them as stand-alone subjects, including postgraduate single subjects, without having to commit to a degree.
Each of your subjects will be held over the course of a study term, and they’ll usually require 10 to 12 hours of study each week. Subjects are identified by a title and a code, for example, Developmental Psychology, PSY20007.
How can I use single subjects to get into a full degree?
First, find the degree that you would like to study on our website.
If that degree allows entry via undergraduate subjects, there will be information about this under the Entry Requirements section. You will find a list of 2-4 open enrolment subjects you need to successfully complete to qualify for admission into that qualification.
Once you pass those subjects, you will satisfy the academic requirements for the degree, and you can apply for entry.
Our student advisors are here to help you take that next step, so don’t hesitate to reach out when you’re ready! We’ve also made it easier to figure out the right way to get started on our pathways page.
Can anyone help me choose a subject?
Our student advisors are more than happy to help you plan your online study. Get in touch with an advisor by:
How do I pay for my subjects?
You can pay up front with your credit card, or you may be eligible for a HELP loan from the Australian government depending on your citizenship status and where you’ll live during your studies.
For more information about how to pay for your studies visit our fees page or contact a student advisor.
How do I enrol?
When you’ve made your choice, click ‘Enrol now’ on the relevant course page and follow the prompts to begin your enrolment. We’ll ask you to supply some supporting documentation, including proof of your identity, your tax file number, and a unique student identifier (USI) during this process.
Your university will get in touch with you via email to confirm whether or not your application has been successful.
If you get stuck at any time, reach out to us and we’ll talk you through it.
You can also take a look at our online self-service enrolling instructions.
When is the cut-off date for enrolling?
Close of enrolment times vary between universities and subjects. You can check the cut-off dates for upcoming study terms by visiting key dates.