This unit provides an understanding of the contemporary Australian financial reporting environment. Particular attention is paid to accounting theory and concepts, mandatory reporting practices and reporting policies that reflect either a choice from among several mandated alternatives, or those areas where regulation has not occurred. The unit is intended for those who will be involved in the preparation or use of company financial statements. The unit provides an understanding of accounting techniques, both in terms of technical method and their relative impact on a corporation's financial statements. The emphasis throughout is on both the 'techniques' and the related explanations for their use.
Pre-requisites
ACCT5001
Further information about this unit can be found in the Unit Outline.
Semester 1
19 Feb 2024
Semester 2
29 Jul 2024
HECS Band: 4
For students who meet the grandfathering criteria as defined by the Australian Government or are seeking information relating to HECS bands for psychology or social work units of study, refer here for HECS bands and rates.
