MAA725 - Advanced Accounting Principles and Practice

Year:

2022 unit information

Enrolment modes: Trimester 1: Burwood (Melbourne), Cloud (online)
Trimester 2: Burwood (Melbourne), Cloud (online)
Credit point(s): 1
EFTSL value: 0.125
Prerequisite:

MAA716

Corequisite: Nil
Incompatible with: MAA704, MAA778
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)

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

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.

Hurdle requirement

Hurdle requirements: Achieve at least 50% of the marks available on the examination.

Unit Fee Information

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