MAA363 - Corporate Accounting
Unit details
Year: | 2021 unit information |
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Important Update: | Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester. Thank you for your flexibility and commitment to studying with Deakin in 2021. Last updated: 4 June 2021 |
Enrolment modes: | Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online Trimester 2: Burwood (Melbourne), Online Trimester 3: Burwood (Melbourne), Online |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Previously coded as: | MAA260 |
Unit Chair: | Trimester 1: Samuel Cheung Trimester 2: Li Liu Trimester 3: Arifur Khan |
Prerequisite: | MAA103, MAA261 |
Corequisite: | Nil |
Incompatible with: | MAA260 |
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 |
Content
This unit studies Australian financial reporting within the international accounting environment, with the aim to provide a broad context for the understanding of corporate reporting issues. Issues to be examined include recognition and measurement of assets, liabilities, equity income and expenses; the processes for accounting for investments in subsidiaries in Australian financial reporting; and the form and content of published financial reports.
ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
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ULO1 | Explain accounting theory, principles, and accounting standards in the global financial reporting environment. | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Apply accounting principles and techniques in a variety of business scenarios in line with accounting standards. | GLO1: Discipline-specific knowledge and capabilities |
ULO3 | Identify and analyse complex business problems. | GLO1: Discipline-specific knowledge and capabilities |
ULO4 | Develop strategies to resolve business problems, and report on these resolutions in line with accounting standards. | GLO1: Discipline-specific knowledge and capabilities |
ULO5 | Critically evaluate and reflect on contemporary business issues. | GLO8: Global citizenship |
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
Assessment 1 (Individual) Part A: Written reflection (self)
Part B: Case Study (Data analysis and financial reporting) |
1000 words
1000 words |
10%
15% |
Week 6 |
Assessment 2 (Individual): Case Study (Data analysis and financial reporting) | 1000 words | 15% | Week 10 |
Examination (closed book) | 2 hours | 60% | 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 requirement: 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: MAA363 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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