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Accounting for Corporate Entities (ACCT20004)
Undergraduate level 2Points: 12.5Not available in 2019
Overview
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This subject examines key financial accounting topics at both an applied and theoretical level. Topics covered include but are not limited to, accounting for employee entitlements (including share options), segment reporting, earnings per share, intangible assets, biological assets, provisions and contingencies, financial instruments, derivatives and extractive industries.
Intended learning outcomes
Upon successful completion of this subject students should be able to:
- analyse, interpret and extract information relevant to the recording and reporting of accounting information from an unfamiliar case study
- apply relevant Accounting Standards with respect to recording and reporting information pertaining to a range of complex accounting issues
- critically evaluate outcomes obtained from applying different methods available to preparers of financial statements under current Accounting Standards
Generic skills
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High level of development: application of theory to practice; interpretation and analysis; critical thinking.
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Moderate level of development: written communication; problem solving; synthesis of data and other information; evaluation of data and other information; receptiveness to alternative ideas.
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Some level of development: oral communication; collaborative learning; team work.
Last updated: 11 April 2024
Eligibility and requirements
Prerequisites
The following:
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT20002 | Intermediate Financial Accounting |
Semester 2 (On Campus - Parkville)
Summer Term (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Please refer to Prerequisites and Corequisites.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 11 April 2024
Assessment
Additional details
- A 3-hour end-of-semester examination (80%)
- a 1-hour mid-semester test (20%)
- To pass this subject students must pass the end of semester examination.
Last updated: 11 April 2024
Dates & times
Not available in 2019
Time commitment details
170 Hours
Last updated: 11 April 2024
Further information
- Texts
Prescribed texts
You will be advised of prescribed texts by your lecturer.
- Breadth options
This subject is available as breadth in the following courses:
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 11 April 2024