UO Financial Accounting 3
Undergraduate
Course aim
To extend students’ understanding of corporate accounting and reporting requirements and related issues.
Course content
Accounting for Non-Current Assets, Alternative Business Structures: introduction to consolidated entities. Consolidations: the economic entity, preparation of consolidated financial statements including goodwill/discount on acquisition and the elimination of inter-entity transactions and balances. Non-controlling interests and equity accounting. Foreign Currency transactions and translations.
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 2015 | UO Financial Accounting 2 |
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
Critical analysis, Examination
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
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* 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