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Area/Catalogue
ACCT 2015

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Course Level
Undergraduate

online

Fully Online
Yes

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Course ID
163866

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Unit Value
4.5

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UniSA Online Elective Course
No

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Timetable/s
First Semester
(Study Period 1)

Course aim

To enable students to understand the corporate reporting environment and apply financial accounting and reporting requirements for companies.

Course content

Presentation of financial statements: review of financial reporting requirements for companies, overview of general purpose financial reports; relevant accounting standards relating to the statement of financial position, statement of comprehensive income and statement of changes in equity, and associated notes, including revisions and errors, retained profits and underlying accounting treatments. Other Disclosure Issues: accounting policies, materiality, and events occurring after reporting period. Liabilities: definition, measurement and classification, provisions and contingencies, disclosure and presentation. Leases: classification criteria, accounting treatment in the books of the lessee, disclosure requirements.

Textbooks

Chartered Accountants Australia and New Zealand, Financial Reporting Handbook, current edition, John Wiley & Sons Australia Ltd, Milton, Queensland

Loftus, J, Leo, K, Daniliuc, S, Boys, N, Luke, B, Nee Ang, H, & Byrnes, K 2017, Financial Reporting, 2nd edition, John Wiley, Sydney

Prerequisites

Common to all relevant programs
Subject Area & Catalogue Number Course Name
ACCT 1012 UO Financial Accounting 1

Corequisite(s)

Nil

Teaching Method

Component Duration
EXTERNAL, UNISA ONLINE, ONLINE
Online 10 weeks x N/A

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Task Length Weighting Duration
EXTERNAL, UNISA ONLINE, ONLINE
Continuous assessment N/A 40% N/A
Examination N/A 60% 3 hours

Fees

EFTSL*: 0.1250
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the Division offering the course. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation

Online Course Facilitators

Degree this course is offered in