成人大片

ACCTING 7020MELB - Intermediate Financial Reporting (M)

Melbourne Campus - Semester 2 - 2023

This course extends students' knowledge of corporate external financial reporting. It introduces students to the Accounting Standards setting environment. Students learn how to read, interpret and apply accounting standards to make informed policy choices for a variety of complex accounting issues. Topics include fair value, revenue, provisions and contingencies, income tax, non-current assets, intangible assets and goodwill, leases, employee benefits and share based payments, and accounting for financial instruments. Students will be equipped with tools to guide ethical decision making in a professional context. Students undertake a research project to investigate how standards are applied by ASX listed companies.

  • General Course Information
    Course Details
    Course Code ACCTING 7020MELB
    Course Intermediate Financial Reporting (M)
    Coordinating Unit Accounting
    Term Semester 2
    Level Postgraduate Coursework
    Location/s Melbourne Campus
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange
    Prerequisites ACCTING 7019UACM & CORPFIN 7005UACM
    Restrictions Available only to 成人大片 College Melbourne Campus students
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Dr Yunyan Zhang

    Course Timetable

    The full timetable of all activities for this course can be accessed from .

  • Learning Outcomes
    Course Learning Outcomes

    On successful completion of this course, students will be able to:

    1 Interpret financial reports based on concepts from the Accounting Conceptual Framework and Australian Accounting Standards.
    2 Account for complex accounting transactions by choosing and applying relevant accounting standards.
    3 To conduct practical research in the accounting discipline.
    University Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    University Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    1,2,3

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    1,2,3

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    3

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    1,2,3

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    1,2,3

    Attribute 6: Australian Aboriginal and Torres Strait Islander cultural competency

    Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge.

    3

    Attribute 7: Digital capabilities

    Graduates are well prepared for living, learning and working in a digital society.

    1,2,3

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    1,2,3
  • Learning & Teaching Activities
    Learning & Teaching Modes

    No information currently available.

    Workload

    No information currently available.

    Learning Activities Summary

    No information currently available.

  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary

    Assessment Task

    Task Type

    Weighting

    LOs

    Weekly quizzes

    Individual

    10%

    1,2,3

    Mid-Semester Test

    Individual

    1,2,3

    1,2

    Research Project

    Group

    20%

    1,2,3

    Final Exam

    Individual

    50%

    1,2

    Assessment Related Requirements
    A class roll will be maintained for each tutorial group. Students are recommended to attend and participate in all tutorials.

    To gain a pass for this course, a mark of at least 50% must be obtained on the examination as well as a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

    A student who fails any of the assessment items will NOT be permitted to resubmit that item for remarking.

    Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process and reflect your competence in some types of communications skills. Marks may be deducted in the final examination because of poor hand-writing.

    In this course, the use of calculators incapable of storing text is permitted in the final examination in this course.
    Assessment Detail
    Pre Lecture Quiz- 10 %
    Weekly on-line assessable items are designed to help you learn, not to test your knowledge. The pre-lecture quiz gives you an incentive to read the chapter and think about the material before attending or listening to the lecture. During the lecture the key concepts are explained and demonstrated. Without prior reading and thinking through the issues the lecture will make very little sense. This work is then built upon in the tutorial. It is your chance to put into practice what we are learning and ask questions of your tutor to receive a more comprehensive understanding of the material. The research report is a culmination of what you have found in your annual reports during the semester.

    Mid-semester test - 20 %
    There will be a mid-semester test in week 6. The test will cover the content from the first four topics. It is designed to help you assess how you are progressing along the way so you can adjust your learning accordingly, if necessary.

    Research Project – 20%
    The research project is designed to give you the opportunity to enhance your communication, collaboration, innovative and technology skills (all essential graduate attributes) in addition to your accounting knowledge. You will be assigned to a team of approximately 5 students with students. Further details will be provided in a separate handout.

    Final Exam – 50%
    There will be a three hour exam at the end of the semester. All topics in the course are potentially examinable. The exam is ‘closed book’ and you will be permitted to take in a calculator. You may NOT take in a copy of the Accounting Standards. An exam overview and revision session is scheduled for week 12. It is highly advisable that students attend this (and all lectures).

    Submission

    No information currently available.

    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

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