Area: | School of Accounting |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 302128 (v.2) Accounting (Corporate) 511 or any previous version
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Syllabus: | Normative theories of accounting. Positive accounting theory. International accounting and the effects of cultural difference and harmonisation efforts. New accounting systems - social and environment factors. Advanced consolidation issues. Other issues in financial accounting including leases, foreign currency transactions, heritage assets, self-generating and regenerating assets. |
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Unit Outcomes: | On successful completion of this unit, student will have - Understood current theories of accounting. Understood the difficulties of harmonization in accounting standards internationally. Account for leases, foreign currency transactions, heritage assets, self-generating and regenerating assets. Developed skills in solving problems relating to accounting for companies and communicating the solutions to interested parties. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Eddey, Arthur & Knapp. Accounting for Corporate Combination and Associations (5th Ed), Prentice Hall. |
Unit Texts: | Sims & Clift (2001) Australian Corporate Accounting, McGraw-Hill. ASCPA/ICAA. Accounting Handbook. (Vol 1. Part 2). Sydney, Prentice Hall. Financial Accounting - Theory and Issues, Custom Publication by McGraw-Hill. |
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Unit Assessment Breakdown: | Assignments (2) 10%. Final Examination 45%, Mid semester test 45%. This is done by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | Y | | 2004 | Bentley Campus | Summer Period | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 1A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 2A | Y | | | | 2004 | Dongbei Uni Econs Fin China | Trimester 3A | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 1A | Y | | | | 2004 | Mktg Inst of S'pore | Trimester 2A | Y | | | | 2004 | Open University HK | Trimester 1A | Y | | | | 2004 | Open University HK | Trimester 3A | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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