MAA725 - Advanced Accounting Principles and Practice

Unit details

Year:

2024 unit information

Enrolment modes:Trimester 1: Burwood (Melbourne), Online
Trimester 2: Burwood (Melbourne), Online
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Mohammad Muttakin
Trimester 2: Mohammad Muttakin
Prerequisite:

MAA716

Corequisite:Nil
Incompatible with: MAA704, MAA778
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

This will include educator guided online learning activities within the unit site.

Educator-facilitated (scheduled) learning activities - on-campus unit enrolment:

1 x 3 hour on-campus seminar (recordings provided) each week

Educator-facilitated (scheduled) learning activities - online unit enrolment:

1 x 2 hour online seminar offered in weeks in 3, 5, 7, 9 and 11

Content

This unit builds on basic bookkeeping and the basic accounting for companies that were developed in MPA701 Accounting and MAA716 Financial Accounting. The unit deals with some of the more complex areas of financial accounting, including accounting for intangible assets, accounting for employee benefits, accounting for share-based payments, accounting for financial instruments, foreign currency issues, accounting for the extractive industries and earnings per share. In addition to the more technical areas of accounting, the fundamentals of accounting theory and of accounting for corporate social responsibility are introduced.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Explain evaluate and apply a range of advanced accounting theories and standards.

GLO1: Discipline-specific knowledge and capabilities

ULO2

Identify define and integrate to construct explanations that can inform solutions to relevant accounting issues.

GLO2: Communication

ULO3

Reflect and critically examine personal actions and responsibilities for learning and applying theories and standards in accounting principles and practice.

GLO6: Self-management

ULO4

Work with others effectively, and provide constructive feedback to peers that promotes improvement in understanding of advanced accounting principles and practice. 

GLO7: Teamwork

ULO5

Critically analyse and discuss concepts surrounding corporate ethical and social responsibilities within the global context of accounting.

GLO8: Global citizenship

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week

Assessment 1: (Group of 3) Report (Analytical)

3000 words

30%

Week 6

Assessment 2: (Individual) Problem based written assignment

2000 words

20%

Week 9

Examination - Specified Resources

2 hours

50%

End-of-unit assessment period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Hurdle requirement

Hurdle requirements: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MAA725 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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