CO3011:04
Financial Accounting 2
Townsville, Cairns
Prerequisites: (CO2001 or CO3013) (CO2002 or CO3014)
26 lectures, 24 tutorials. Second semester.
The theory and practice relevant to current issues in financial reporting in Australia.
Learning Objectives:
- identify contemporary issues of concern to accountants in their consideration of appropriate accounting treatment of assets, liabilities, revenues and expense items;
- evaluate critically a selection of accounting regulations;
- describe and explain the underlying rationale for particular aspects of accepted practice in financial reporting;
- identify and evaluate possible future developments in financial accounting.
Assessment by assignment (10%); on-course test (20%); final examination (70%).