MAA363 - Corporate Accounting
| Year: | 2027 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Waterfront (Geelong), Online Trimester 2: Burwood (Melbourne), Online Trimester 3: Burwood (Melbourne), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Prerequisite: | MAA261 |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| 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 on-campus seminar each week |
| Scheduled learning activities - online: | 1 x 3 hour online seminar (recordings provided) each week |
Content
This unit develops your practical expertise in International Financial Reporting Standards (IFRS) and Australian Accounting Standards (AASB), equipping you to navigate complex accounting issues. You will explore advanced technical topics, including accounting for leases, income taxes, financial instruments, and foreign currency transactions. A significant focus is placed on consolidation accounting, guiding you through the complexities of group structures, accounting for intra-group transactions, and the preparation of consolidated financial statements.
Beyond technical proficiency, the unit bridges the gap between accounting theory and practice. By examining the conceptual rationales driving standard-setting, alongside the economic motivations and societal pressures that influence corporate disclosures, you will gain a deeper understanding of the reporting landscape. You will critically evaluate how these underlying dynamics apply to contemporary corporate reporting issues, such as sustainability, while considering the broader financial, social, environmental, ethical, and regulatory perspectives.
Unit fee information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.
Hurdle requirements
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.