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Unit of study_
ACCT6001: Financial Reporting and Analysis
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.
| Code | ACCT6001 |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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ACCT5001 |
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Corequisites:
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None |
| Prohibitions:
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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 outlines
Unit outlines will be available 2 weeks before the first day of teaching for the relevant session.
- Semester 1, 2023 [Normal day] - Remote
- Semester 1, 2023 [Normal day] - Camperdown/Darlington, Sydney
- Semester 2, 2023 [Normal day] - Camperdown/Darlington, Sydney
- Semester 1, 2020 [Normal day] - Camperdown/Darlington, Sydney
- Semester 2, 2020 [Normal day] - Camperdown/Darlington, Sydney
- Semester 1, 2021 [Normal day] - Remote
- Semester 1, 2021 [Normal day] - Camperdown/Darlington, Sydney
- Semester 2, 2021 [Normal day] - Remote
- Semester 1, 2022 [Normal day] - Remote
- Semester 1, 2022 [Normal day] - Camperdown/Darlington, Sydney
- Semester 2, 2022 [Normal day] - Remote
- Semester 2, 2022 [Normal day] - Camperdown/Darlington, Sydney
- Intensive January, 2020 [Block mode] - Camperdown/Darlington, Sydney
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