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Unit of Study ACC00713 - Company and Financial Reporting (2017)

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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: , GA2: , GA3: , GA4: , GA5: , GA6: , GA7:
GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 explain the regulatory setting and the framework for external financial reporting
2 interpret and evaluate regulatory requirements governing financial reporting of Australian corporations
3 apply specific accounting standards, including those relating to assets, liabilities, equity, income taxes, foreign currency transactions, business combinations and consolidation in structured or unstructured settings
4 prepare General-Purpose Financial Reports for a publicly listed company and evaluate these reports.

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

  1. explain the regulatory setting and the framework for external financial reporting
    • GA4:
  2. interpret and evaluate regulatory requirements governing financial reporting of Australian corporations
    • GA1:
    • GA4:
  3. apply specific accounting standards, including those relating to assets, liabilities, equity, income taxes, foreign currency transactions, business combinations and consolidation in structured or unstructured settings
    • GA4:
    • GA6:
  4. prepare General-Purpose Financial Reports for a publicly listed company and evaluate these reports.
    • GA1:
    • GA4:
    • GA6:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.