MAA725 - Advanced Accounting Principles and Practice
Unit details
Year: | 2023 unit information |
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Enrolment modes: | Trimester 1: Burwood (Melbourne), Online Trimester 2: Burwood (Melbourne), Online |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 1: Mohammad Muttakin 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 - 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.
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 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 learning and applying theories and standards in accounting principles and practice. | GLO6: Self-management |
ULO4 | Work with others effectively, and provide constructive feedback to peers that 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 |
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
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Assessment 1: (Group of 3) Report (Analytical) | 3000 words | 30% | Week 6 |
Assessment 2: (Individual) Problem based written assignment | 2000 words | 20% | Week 9 |
Examination | 2 hours | 50% | End-of-Unit Assessment 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 to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit
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
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