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Unit of study_
ACCT6001: Financial Reporting and Analysis
2025 unit information
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.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
|
Prerequisites:
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ACCT5001 |
|---|---|
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. apply appropriate accounting standards to produce information for financial reporting purposes.
- LO2. read and interpret basic financial reports.
- LO3. analyse financial reporting practice and accounting choices.
- LO4. demonstrate knowledge of contemporary financial reporting issues within the profession, the standard setting bodies, and the financial press.
- LO5. critique financial reporting practice and its implications for users.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1 2025
|
Normal day | Camperdown/Darlington, Sydney | |
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Semester 2 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
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