ACC3AFA study guide 2013

Topics: Plagiarism, Academic dishonesty, Academia / Pages: 29 (7066 words) / Published: Jan 10th, 2014
Subject Learning Guide

Lecturer: Adrian Koit

Email: koia@learning.auscampus.net

Semester 2, 2013

Subject Details
GENERAL DETAILS
Subject Code:
ACC3AFA
Subject Title:
Advanced Financial Accounting
Teaching Period:
Semester 1
Location(s):
Bundoora
Credit Points:
15
Mode:
Internal
Level:
Three

ENROLMENT REQUIREMENTS
Prerequisites:
ACC2CRE – Corporate Reporting
Co-requisites:
Nil
Incompatibles:
Nil
Assumed Skills & Knowledge:
It is assumed that students have obtained a thorough understanding of fundamental accounting principles and reporting requirements.
Special Study Requirements:
Students with special needs whose participation in this subject might be limited by any study requirements are encouraged to consult the Equality and Diversity Centre (EDC). Further information and contact details for the EDC are available at http://www.latrobe.edu.au/equality

SUBJECT DESCRIPTION
The aim of this Subject is to promote an understanding of some of the major contemporary issues associated with the measurement and reporting of the operating results and financial position of modern reporting entities. Topics on foreign currency transactions, superannuation, financial instruments, construction contracts and other topical issues will be covered within the context of recent recommendations of the Australian accounting profession. The role of theory in accounting will also be covered.

SUBJECT INTENDED LEARNING OUTCOMES (SILOS)
Upon successful completion of this subject, you should be able to:
1
Explain and apply the main types of accounting theories as they apply to accounting practice and regulation
2
Evaluate the criteria for assets and liabilities as they apply to the components of the accounting equation
3
Analyse and apply the accounting standards within a dynamic organisational environment, with a particular focus on complex transactions, specialised industries and financial

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