MAA725 - Advanced Accounting Principles and Practice
| Year: | 2023 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), 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 - 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 to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit
Unit Fee Information
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