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Unit of Study

Intermediate Financial Reporting
UoS Code ACCT6001
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT5001
Assumed Knowledge
Additional Information
Lectures 1 x 3hr class per week
Assessment mid-semester test (35%), final examination (50%), and assignment (15%)
Description This unit provides an understanding of the contemporary Australian financial reporting environment. Particular attention is paid to accounting theory and concepts, mandatory reporting practices and reporting policies that reflect either a choice from among several mandated alternatives, or those areas where regulation has not occurred. The unit is intended for those who will be involved in the preparation or use of company financial statements. The unit provides an understanding of accounting techniques, both in terms of technical method and their relative impact on corporation\\\'s financial statements. The emphasis throughout is on both the \\\'techniques\\\' and the related explanations for their use.