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ACCG224: Intermediate Financial Accounting
This unit aims to provide students with an intermediate level of coverage of the principles relating to financial accounting. The unit builds on ACCG100 Accounting IA and ACCG101 Accounting IB, exploring financial accounting issues in greater depth. Topics include conceptual foundations of accounting, creative accounting, measurement of assets and liabilities and corporate collapses. The unit equips students with an understanding of the importance of reliable financial reports including the impact of accounting policy choices, the reporting of non-financial information and the theory and practice of professional judgement in accounting. This unit is a key part of the accounting degree. It seeks to develop graduate capabilities centred upon effective communication and higher order analysis and critical thinking using a range of academic and professional research.
| Credit Points: | 3 |
| Contact Hours: | 4 |
| When Offered: | E1 - Evening; Offered in the first half-year D1 - Day; Offered in the first half-year D2 - Day; Offered in the second half-year E2 - Evening; Offered in the second half-year |
| Staff Contact(s): | Accounting staff |
| Prerequisites: |
ACCG101(P) |
| Corequisites: | |
| NCCW(s): | ACCG223 |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website .