ACCT3202 Advanced Corporate Accounting

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Not available in 2018UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Category B broadening unit for students
  • Level 3 elective
Content
This unit follows on from, and builds on, the material presented in ACCT2201 Corporate Accounting. The main areas covered include the regulation of companies; the role of accounting; cash flow statements; segment reporting; intangible assets; asset impairment; contingent liabilities; financial instruments; joint ventures; foreign currency translation investments in associates; and advanced consolidations.
Outcomes
Students are able to (1) interpret and apply the specific requirements of a range of Australian Accounting Standards; (2) critically evaluate the appropriateness of accounting requirements under Australian Generally Accepted Accounting Principles (GAAP); (3) critically evaluate current issues in the field of corporate financial reporting; (4) prepare general purpose financial statements for Australian reporting entities, particularly those listed on the Australian Securities Exchange (ASX); and (5) justify and communicate accounting advice and ideas in writing in straightforward contexts involving both accountants and non-accountants.
Assessment
Typically this unit is assessed in the following ways: (1) tutorial participation; (2) assignment; and (3) examinations. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit rules
Prerequisites:
ACCT2201 Corporate Accounting
Incompatibility:
ACCT2202 Advanced Corporate Accounting
Contact hours
lectures/tutorials/seminars/workshops: up to 3 hours per week
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