Financial Accounting and Theory
Duration
- One Semester or equivalent
Contact hours
- 36 hours Face to Face + Blended
On-campus unit delivery combines face-to-face and digital learning.
2022 teaching periods
Hawthorn Higher Ed. Semester 2 |
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Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Prerequisites
Concurrent pre-requisites:
Indicates a unit can be either completed proir or at the same time
Aims and objectives
This unit develops students’ knowledge of the theoretical and technical underpinnings of current financial and non-financial reporting practices and market reactions to financial and non-financial information.
Unit Learning Outcomes
Students who successfully complete this Unit should be able to:
Unit information in detail
- Teaching methods, assessment and content.
Teaching methods
Hawthorn
Type | Hours per week | Number of Weeks | Total |
Face to Face Contact Class | 3 | 12 | 36 |
Unspecified Learning Activities Independent Learning | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Swinburne Online
Type | Hours per week | Number of Weeks | Total |
Online Directed Online Learning and Independent Learning | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Assignment 1 (Individual) 40-60%
Online Tests (Individual) 20-30%
Final Examination (Individual) 40- 60%
Final Examination (Individual) 40- 60%
Content
• Conceptual frameworks for financial and non-financial reporting
• Presentation of Financial Statement and Disclosures
• Measurement models in accounting
• Accounting for revenue, provisions and contingencies
• Accounting for assets
• Positive Accounting Theory
• Accounting for income tax
• Accounting for business combinations
• Preparation of consolidated financial statements
Study resources
- Reading materials.
Reading materials
Students are advised to check the unit outline in the relevant teaching period for appropriate textbooks and further reading.