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Unit of Study ACC00145 - Financial Reporting (2020)

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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
GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 Analyse and discuss the regulatory environment for external financial reporting in Australia in the context of contemporary issues
2 Evaluate current issues in financial reporting and apply accounting theories relating to the business practices of corporate entities
3 Critically analyse and apply selected accounting standards and techniques relating to assets, liabilities, leases, financial instruments, shareholders’ equity, income taxes, foreign currency transactions, business combinations and consolidation
4 Present coherent and persuasive arguments in relation to financial reporting issues.

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

  1. Analyse and discuss the regulatory environment for external financial reporting in Australia in the context of contemporary issues
    • GA4:
    • GA6:
  2. Evaluate current issues in financial reporting and apply accounting theories relating to the business practices of corporate entities
    • GA1:
  3. Critically analyse and apply selected accounting standards and techniques relating to assets, liabilities, leases, financial instruments, shareholders’ equity, income taxes, foreign currency transactions, business combinations and consolidation
    • GA1:
    • GA4:
  4. Present coherent and persuasive arguments in relation to financial reporting issues.
    • GA4:
    • GA6:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.