UWA Handbook 2017

Unit details

ACCT5602 Accounting

Credit 6 points
  Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Trimester 1UWA (Perth)Face to face
Trimester 2UWA (Perth)Face to face
Trimester 3UWA (Perth)Face to face
Trimester 1OnlineOnline
Trimester 2OnlineOnline
Trimester 3OnlineOnline
Content This unit develops students' ability to understand, interpret and use financial reports. It is structured to provide an understanding of accounting concepts, issues and problems rather than educating someone to take the role of a professional accountant. The focus of the unit is on accounting for external users and, after developing an understanding of the basic concepts underlying external general purpose financial reports, techniques to analyse such reports are examined. The unit also provides an introduction to accounting for internal users. Basic cost concepts for making operating and strategic decisions within an organisation are discussed.
Outcomes Students are able to (1) demonstrate the capability for applying, analysing, synthesising and evaluating information from multiple sources to make decisions about the financial performance of entities; (2) identify the concepts and be aware of the major requirements impacting upon the form and content of general purpose financial statements; (3) identify the different purposes for preparing accounting information for external and internal users; (4) explain and apply different concepts of costs to business decisions; (5) demonstrate an ability to work effectively in teams; and (6) recognise, understand and respond to potential ethical issues confronting accountants.
Assessment Assessment information is provided in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s) Professor Phil Hancock; Warrick Van Zyl; Nikki Schonfeldt
Unit rules
Prerequisites: enrolment in one of the following courses: Master of Business Administration (coursework); Master of Business Administration (coursework and dissertation); Graduate Certificate in Business; Graduate Certificate in Entrepreneurship and Innovation); or approval from the Faculty of Business only, which will be determined with regard to relevant documented professional work experience.
Incompatibility: ACCT5432 Introductory Financial Accounting
Contact hours trimester teaching periods—lectures/seminars/workshops: up to 3 hours per week; non-standard teaching period—lectures/seminars/workshops: up to 5 hours per week over 7 weeks; online—nil
Unit OutlineTRI-1 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT5602/TRI-1/2017
TRI-2 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT5602/TRI-2/2017
TRI-3 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT5602/TRI-3/2017
TS-T-1 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT5602/TS-T-1/2017

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