UO Financial Accounting 2

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: overview of financial reporting requirements for companies, and general purpose financial reports; relevant accounting standards relating to the statement of financial position, statement of profit or loss and other comprehensive income and statement of changes in equity, and associated notes and underlying accounting procedures. Other Disclosure Issues.

Textbooks

Loftus, J, Leo, K, Daniliuc, S, Boys, N, Luke, B, Ang, H, & Byrnes, K 2020, Financial reporting, 3rd edn, John Wiley & Sons Australia, Milton, Queensland

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, ONLINE ACTIVITY
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

Examination, Report, Viva Voce

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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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 university. To determine the cost of this course, go to:
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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