ACCT5511 Intermediate Corporate Financial Accounting

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Semester 2UWA (Perth)Face to face
Content
This is an intermediate unit in financial accounting with a primary focus on accounting for companies. Current Australian practice is examined and integrated with broader theoretical perspectives, seeking to provide the student with a comprehensive and up-to-date understanding of significant issues in the current corporate accounting environment.
Outcomes
Students are able to (1) identify and apply the accounting principles and practices relating to companies, including group accounting; (2) demonstrate an understanding of the regulatory environment of companies; (3) identify and apply the principles of accounting for taxation in relation to companies; (4) demonstrate an ability to work in a team to achieve team goals; (5) demonstrate the ability to give oral presentations that are clear and coherent to accountants and non-accountants; (6) account for the business combinations of companies; and (7) discuss and apply the concepts of consolidation to the preparation of consolidated financial statements for wholly owned entities and entities with outside interests.
Assessment
Typically this unit is assessed in the following ways: (1) team assignment; (2) multiple-choice tests; and (3) examinations. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Collette Chesters
Unit rules
Prerequisites:
ACCT5432 Introductory Financial Accounting
Contact hours
lectures/seminars/workshops: up to 3 hours per week
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
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  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.