MAA725 - Advanced Accounting Principles and Practice
Unit details
Year: | 2021 unit information |
---|---|
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), Online Trimester 2: Burwood (Melbourne), Online |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 1: Li Liu Trimester 2: Mohammad Muttakin |
Prerequisite: | MAA716 |
Corequisite: | Nil |
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 |
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 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.
ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
---|---|---|
ULO1 | Explain evaluate and apply a range of advanced accounting theories and standards | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Identify define and integrate to construct explanations that can inform solutions to relevant accounting issues | GLO2: Communication |
ULO3 | Reflect and critically examine personal actions and responsibilities for applying and learning theories and standards in accounting principles and practice | GLO6: Self-management |
ULO4 | Work with others effectively and provide constructive feedback that is supportive and promotes improvement in understanding of advanced accounting principles and practice | GLO7: Teamwork |
ULO5 | 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
Assessment Description | Student output | Grading and weighting | Indicative due week |
Assessment 1: (Group 2-3) Written Assessment | 3000 words | 30% | Week 6 |
Assessment 2: (Individual) Written Assessment | 2000 words | 20% | Week 9 |
Examination | 2 hours | 50% | 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
Click on the fee link below which describes you: