Financial Accounting and Theory
Duration
- One Semester or equivalent
Contact hours
- 36 hours Face to Face + Blended + Swinburne Online
On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.
2023 teaching periods
Hawthorn Higher Ed. Semester 1 |
Hawthorn Higher Ed. Semester 2 | |
---|---|---|
Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Prerequisites
Aims and objectives
Unit information in detail
- Teaching methods, assessment and content.
Teaching methods
Type | Hours per week | Number of Weeks | Total |
On Campus Class | 2 | 12 | 24 |
Online (Asynchronous Lecture) | 1 | 12 | 12 |
Unspecified Learning Activities | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Type | Hours per week | Number of Weeks | Total |
Online Learning Activities | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Types | Individual/Group Role | Weighting | Unit Learning Outcomes (ULOs) |
Assignment | Individual | 30-40% | 2,4,5 |
Online Tests | Individual | 10-20% | 1,2,3,4,5 |
Examination | Individual | 40-60% | 1,2,3,4,5 |
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.