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MAA725 - Advanced Accounting Principles and Practice


2020 unit information

Important Update:

Classes and seminars in Trimester 3, 2020 will be online.

Last updated: 5 October 2020

Enrolment modes:Trimester 1: Burwood (Melbourne), Cloud (online)
Trimester 2: Burwood (Melbourne), Cloud (online)
Trimester 3: Burwood (Melbourne), Cloud (online)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Li Liu
Trimester 2: Li Liu
Trimester 3: Mohammad Muttakin


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.

Scheduled learning activities - campus:

1 x 3 hour seminar per week

Scheduled learning activities - cloud:

Online independent and collaborative learning including 3 scheduled online workshops of 3 hours duration


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 income tax, impairments of assets, various assets and expenses, and foreign currency issues. In addition to the more technical areas of accounting, the fundamentals of accounting theory and of accounting for corporate social responsibility are introduced.

The unit has been designed to the specifications of CPA Australia. It is designed to provide students with basic knowledge of advanced accounting principles, concepts and practice so that they can enter CPA Australia’s CPA Program.

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


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

GLO1: Discipline-specific knowledge and capabilities


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

GLO2: Communication


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

GLO6: Self-management


Work with others effectively and provide constructive feedback that is supportive and promotes improvement in understanding of advanced accounting principles and practice

GLO7: Teamwork


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

GLO8: Global citizenship

These Unit Learning Outcomes are applicable for all teaching periods throughout the year



Assessment Description

Student output

Grading and weighting
(% total mark for unit)

Indicative due week 

Assessment 1 (Group 2-3) - Written Assessment

3000 words


Week 6

Assessment 2 (Individual) - Written Assessment

2000 words


Week 8


2 hours


Exam 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.

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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