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ACCG308: Corporate Accounting and Reporting
This unit examines the framework and techniques that are used to prepare general purpose financial reports for companies. The unit builds on ACCG100 Accounting IA, ACCG101 Accounting IB and ACCG224 Intermediate Financial Accounting and further considers the recognition and measurement of financial statement elements and accounting for income tax. A major topic of the unit is the techniques of consolidation accounting used to prepare the consolidated financial statements for a corporate group. Through the in-depth discussion of a number of key corporate accounting issues, this unit provides students with the technical accounting knowledge to prepare or use the company financial statements. This unit is a core part of the accounting degree. It seeks to develop graduate capabilities centred on higher order analysis and effective communication skills using a range of technical materials.
| Credit Points: | 3 |
| Contact Hours: | 3 |
| When Offered: | D1 - Day; Offered in the first half-year E1 - Evening; Offered in the first half-year D2 - Day; Offered in the second half-year |
| Staff Contact(s): | Accounting staff |
| Prerequisites: |
39cp and ACCG224(P) |
| Corequisites: | |
| NCCW(s): | ACCG310 |
| 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 .