Faculty of Business and Economics

Postgraduate - Unit

This unit entry is for students who completed this unit in 2014 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

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

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedNot offered in 2014
Coordinator(s)Mrs Robyn Dyt


Issues include the influences on the nature and objectives of corporate financial accounting, profit determination and distribution, the reorganisation of share capital, the balance sheet and income and cash flow statements, tax effect accounting, accounting for the acquisition, revaluation and impairment of assets, accounting for consolidations, including inter-company transactions and outside equity interests.


The learning goals associated with this unit are to:

  1. develop a thorough knowledge of the content of the reports of publicly listed companies and be able to prepare such reports and regulations of the various regulatory bodies
  2. develop an understanding of the nature of the inter corporate reporting, its principles and concepts in respect of public companies and one or more fully and/or partly owned subsidiary companies
  3. demonstrate competence in business communications through written assessment in this unit
  4. develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds
  5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACG5973.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)


AFG9071 or ACG5971


AFX4601, AFX9530, ACX5953, AFG9073, AFF9601