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Unit of Study ACC00145 - Financial Reporting (2015)

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Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 introduce regulatory setting in Australia and the framework for external financial reporting
2 explain selected accounting standards relating to assets, liabilities, equity, income taxes, foreign currency transactions, business combinations and consolidation
3 apply specific accounting standards and techniques to practical problems
4 evaluate requirements of specific accounting standards in relation to financial reporting.

On completion of this unit, students should be able to:

  1. introduce regulatory setting in Australia and the framework for external financial reporting
    • GA4:
  2. explain selected accounting standards relating to assets, liabilities, equity, income taxes, foreign currency transactions, business combinations and consolidation
    • GA4:
  3. apply specific accounting standards and techniques to practical problems
    • GA4:
    • GA6:
  4. evaluate requirements of specific accounting standards in relation to financial reporting.
    • GA1:
    • GA4:
    • GA6:

Prescribed learning resources

Prescribed Texts
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Prescribed Texts
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Prescribed Texts
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Prescribed Texts
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Prescribed Learning Resources may change in future Teaching Periods.