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Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus owing to exceptional circumstances beyond their control. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA

Click on an offering mode for more details.

ACCT3321 Financial Accounting: Theory and Practice

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Semester 1OnlineOnline Restricted
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Level 3 elective
Content
This is an advanced unit in financial reporting focusing on both theories and practices relating to financial reporting and regulation. 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 contemporary accounting standards and significant issues in the current accounting environment.
Outcomes
Students are able to (1) identify and apply contemporary accounting standards and understand the theories, practices and regulation related to the preparation and presentation of financial reports; (2) critically evaluate and solve accounting problems as an individual and in a team environment; (3) conduct research into accounting issues; (4) demonstrate an ability to work in a team to achieve team goals; (5) identify and use ethical decision-making tools for practical problems; and (6) gain insights into the use of information and communication technology in accounting.
Assessment
Indicative assessments in this unit are as follows: (1) tests; (2) research assignment; and (3) examination. Further information is available in the unit outline.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
Unit Coordinator(s)
Lyndie Bayne
Unit rules
Prerequisites:
ACCT2201 Corporate Accounting
Co-requisites:
Nil.
Incompatibility:
Nil.
Contact hours
lectures/tutorials/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.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.