ADVANCED CORPORATE ACCOUNTING
ACC5CRE
2021
Credit points: 15
Subject outline
Advanced Corporate Accounting covers corporate financial accounting and reporting at postgraduate level. The purpose of the subject is to enable you to develop knowledge in understanding the Australian Accounting Standards Board's (AASB's) and the International Accounting Standards Board (IASB's) standards and their use in the accounting measurement and disclosure practices. The subject focuses on the Australian external reporting environment, and the role of conceptual framework and its relevance to financial reporting. It also deals with the evaluation and application of selected accounting standards for property, plant and equipment, intangible assets and income tax. Accounting for consolidation, equity investments and joint arrangements are also discussed in the subject. Additionally, it provides the necessary background for understanding the financial reporting requirements in Australia.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorBalachandran Muniandy
Available to Study Abroad/Exchange StudentsNo
Subject year levelYear Level 5 - Masters
Available as ElectiveYes
Learning ActivitiesLectures and tutorials
Capstone subjectNo
Subject particulars
Subject rules
PrerequisitesACC5AFM AND ACC5FAS
Co-requisitesACC5AAI
Incompatible subjectsN/A
Equivalent subjectsN/A
Quota Management StrategyN/A
Quota-conditions or rulesN/A
Special conditionsN/A
Minimum credit point requirementN/A
Assumed knowledgeN/A
Readings
Australian Financial Accounting
Resource TypePrescribed
Resource RequirementN/A
AuthorDeegan, C.
Year2020
Edition/Volume9th
PublisherIrwin McGraw-Hill, Australia
ISBN9781743767382
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Career Ready
Career-focusedNo
Work-based learningNo
Self sourced or Uni sourcedN/A
Entire subject or partial subjectN/A
Total hours/days requiredN/A
Location of WBL activity (region)N/A
WBL addtional requirementsN/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Subject options
Select to view your study options…
Melbourne (Bundoora), 2021, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
LectureWeek: 10 - 22
One 2.00 h lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.00 h tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One Mid-Semester Test (equivalent to 1,000 words) | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One Group Assignment (equivalent to 1,000 words per student) | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One 3-hour final examination (equivalent to 3,000 words) | Central exam | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
Sydney, 2021, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
LectureWeek: 10 - 22
One 2.00 h lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.00 h tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One Mid-Semester Test (equivalent to 1,000 words) | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One Group Assignment (equivalent to 1,000 words per student) | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One 3-hour final examination (equivalent to 3,000 words) | Central exam | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
Melbourne (Bundoora), 2021, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
LectureWeek: 31 - 43
One 2.00 h lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
TutorialWeek: 32 - 43
One 1.00 h tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One Mid-Semester Test (equivalent to 1,000 words) | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One Group Assignment (equivalent to 1,000 words per student) | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One 3-hour final examination (equivalent to 3,000 words) | Central exam | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
Sydney, 2021, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
LectureWeek: 31 - 42
One 2.00 h lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
TutorialWeek: 32 - 42
One 1.00 h tutorial per week on weekdays during the day from week 32 to week 42 and delivered via face-to-face.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One Mid-Semester Test (equivalent to 1,000 words) | Other written exam | Individual | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One Group Assignment (equivalent to 1,000 words per student) | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |
One 3-hour final examination (equivalent to 3,000 words) | Central exam | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5, SILO6 |