ADVANCED ACCOUNTING ISSUES

ACC5AAI

2014

Credit points: 15

Subject outline

In this subject, students will be studying some of the major contemporary issues in financial accounting. Following discussion and evaluation of different theories of accounting, and their implications for accounting practice, consideration will be given to significant accounting issues which impact on reported performance and financial position. Case studies will be used as a basis for critically examining issues surrounding the measurement, definition, and recognition of the elements of financial statements-assets, liabilities, revenues, expenses and owners' equity. Topics covered include accounting for intangible assets, asset revaluation and impairment, provisions and contigent liabilities, employee benefits and leases.

FacultyFaculty of Business, Economics and Law

Credit points15

Subject Co-ordinatorKamran Ahmed

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Subject options

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Start date between: and    Key dates

Melbourne, 2014, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKamran Ahmed

Class requirements

Lecture/Seminar Week: 10 - 22
One 2.0 hours lecture/seminar other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%
one 1-hour multiple choice test10
one 1000-word assignment10
one 2-hour final examinationStudents must achieve at least 40% on the final examination as well as an overall total of 50% to pass the unit.70
tutorial preparationtotalling 1,000-words10

Melbourne, 2014, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKamran Ahmed

Class requirements

Tutorial Week: 31 - 43
One 1.0 hours tutorial other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Lecture Week: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments%
one 1-hour multiple choice test10
one 1000-word assignment10
one 2-hour final examinationStudents must achieve at least 40% on the final examination as well as an overall total of 50% to pass the unit.70
tutorial preparationtotalling 1,000-words10