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Corporate Accounting and Reporting - ACCG308
This unit examines the framework and techniques that are used to prepare general purpose financial reports for companies. The unit builds on the first and second year financial accounting units and further considers the recognition and measurement of financial statement elements. 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 and use company financial statements. This unit develops graduate capabilities centred on higher order analysis and effective communication skills. Political and ethical issues surrounding recent financial reporting controversies are also considered.
| Credit Points: | 3 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Day - Session 2, North Ryde, Day S2 Evening - Session 2, North Ryde, Evening |
| Staff Contact(s): | Accounting and corporate governance staff |
| Prerequisites: |
39cp including ACCG224 |
| Corequisites: | |
| NCCW(s): | ACCG310 |
| Unit Designation(s): | |
| Unit Type: | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website.