CO5123 - Advanced Issues in Accounting
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
This subject is particularly useful for students enrolled in the Graduate Certificate of Accounting, Graduate Diploma in Accounting, Master of Professional Accounting, Master of Professional Accounting/Master of Business Administration or Master of Professional Accounting Advanced but would be of value to other postgraduate students.
This subject will assist students in developing their knowledge and understanding of the theoretical underpinning of accounting choices and will address contemporary issues facing the accounting profession.
Learning Outcomes
- develop a sound understanding of key theories in accounting such as positive accounting theory;
- appreciate the impact of social and political institutions on accounting choice;
- understand how to account for intangible assets and the major issues relating to dealing with this asset class;
- demonstrate the application and reasoning of accounting for financial instruments;
- learn how to deal with the impact of employee benefits and superannuation in a company's financial statements.
Graduate Qualities
- An understanding of the economic, legal, ethical, social and cultural issues involved in the use of information;
- The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to read complex and demanding texts accurately, critically and insightfully;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
- The ability to select and use appropriate tools and technologies.
| Prerequisites: | CO5117 |
| Inadmissible Subject Combinations: | CO5104 |
Availabilities | |
| Cairns, Internal, Study Period 2 | |
| Census Date 31-Aug-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Guangzhou, Block, Study Period 25 | |
| Census Date 29-Jun-2007 | |
| Face to face teaching 20-May-2007 to 25-Jun-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.