| Offered at: | (B, G, W, X) |
|---|---|
| Credit point(s): | 1 |
| Offerings: | Trimester 1 (B, X), trimester 2 (B, G, W, X), trimester 3 (X) |
| EFTSL value: | 0.125 |
| Previously coded as: | MAA260 |
| Unit chair: | S Johl (Trimester 1), H Ang (Trimester 2), S Chugh (Trimester 3) |
| Prerequisite: | MAA203 or MAA261 |
| Corequisite: | Nil |
| Incompatible with: | MAA201, MAA260 |
| Contact hours: | 2 hour lecture each week and 1 hour workshop each week. |
| Note: Online teaching methods require internet access. Please refer to the most current computer specifications. | |
Content
The unit studies Australian financial reporting within the international accounting environment, with the aim to provide a broad context for the understanding of corporate reporting issues. Issues to be examined include recognition and measurement of assets, liabilities, equity income and expenses; the processes for accounting for investments in subsidiaries in Australian financial reporting; and the form and content of published financial reports.
Assessment
Written Assignment (Quantitative) 20%, Test(s) (Online x 4) 20%, Examination 3 hours 60%
Hurdle requirement: achieve at least 50% of the marks available on the examination.
From Trimester 2, 2012:
Written Assignment (Quantitative) 20%, Test(s) (Online x 4) 20%, Examination 2 hours 60%
Hurdle requirement: achieve at least 50% of the marks available on the examination.
Unit Fee Information
| Student Contribution Rate* | Student Contribution Rate** | Student Contribution Rate*** | Fee rate - Domestic Students | Fee rate - International students |
| $1178 | $1178 | $1178 | $2386 | $2562 |
* Student contribution rate for Commonwealth Supported students who commenced studies from 2010
** Student contribution rate for Commonwealth Supported students who commenced studies from 2009
*** Student contribution rate for Commonwealth Supported students who commenced studies from 2008
Please note: Unit fees listed do not apply to Deakin Prime students.