units

AFG3050

Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2013 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.

print version

6 points, SCA Band 3, 0.125 EFTSL

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LevelUndergraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting and Finance
OfferedGippsland First semester 2013 (Day)
Gippsland First semester 2013 (Off-campus)
Gippsland Second semester 2013 (Day)
Gippsland Second semester 2013 (Off-campus)
Coordinator(s)Dr Les Hardy

Synopsis

Financial accounting topics covered by this unit include: Australian accounting standards, institutional setting and the conceptual framework; accounting for leases; accounting for employee benefits; accounting for financial instruments; cash flow reporting; segment reporting; accounting for EPS; accounting for extractive industries; accounting for agriculture; financial reporting in the public sector; foreign currency translation; and social and environmental reporting.

Outcomes

The learning goals associated with this unit are to:

  1. acquire advanced knowledge of the conceptual framework and disclosure requirements in accordance with the accounting standards and the statutory laws
  2. develop an improved understanding of how professional policies are formulated in preparation of accounting for various financial accounting issues with particular reference to current practice
  3. develop critical skills in written communication and problem analysis through the completion of comprehensive assignment exercise and /or essays
  4. develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds.

Assessment

Within semester assessment: 40%
Examination: 60%

Chief examiner(s)

Prerequisites

Students must have passed AFW2491 or AFG2491 before undertaking this unit.

Prohibitions