There are now 2 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
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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.
- 6 points
Availability Location Mode Semester 1 UWA (Perth) Face to face Semester 2 UWA (Perth) Face to face
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.
Indicative assessments in this unit are as follows: (1) team assignment; (2) multiple-choice tests; 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)
- Glen Hutchings (Semester 1); Glen Hutchings (Semester 2)
- Unit rules
- 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.
- 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.
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.