units

ACC3100

Faculty of Business and Economics

print version

This unit entry is for students who completed this unit in 2016 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Business and Economics

Organisational Unit

Department of Accounting

Offered

Clayton

  • First semester 2016 (Day)
  • Second semester 2016 (Day)

Malaysia

  • Second semester 2016 (Day)

Synopsis

This unit explores advanced financial accounting issues, building on knowledge and skills gained in earlier units in financial accounting. A range of theories used to assess accounting decisions, reporting practices and regulation are examined. The unit focuses on a number of contemporary accounting issues including: measurement, intangible assets, financial instruments, foreign currency transactions and integrated reporting.

Outcomes

The learning goals associated with this unit are to:

  1. examine contemporary financial accounting issues
  2. apply a range of theories of accounting to explain accounting practices and appreciate the judgements, estimations and assumptions influencing accounting numbers
  3. critically assess and appreciate changing influences in standard setting and regulatory requirements
  4. apply judgement, communication and problem solving skills to deal with advanced financial accounting issues.

Assessment

Within semester assessment: 50%
Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)

Dr Edwin Lim (First semester)
Dr Ricci Loh (Second semester)

Prerequisites

Students must have passed one of the following units: AFC2120, ACC2120, ACC2100.

Prohibitions

ACB3050, AFF3491, ACF3491, AFG3040, ACG3040, AFC3120, ACC3120, AFG3050, ACG3050, AFW3040, ACW3040, AFW3050, ACW3050, ACF3200.