Financial Accounting and Company Reporting
Gold Coast, Australia
Area of Study
Taught In English
Students must have successfully completed ACCT11-100 Accounting for Decision Making and FINC12-200 Fundamentals of Finance or equivalent prior to undertaking ACCT13-301.
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4.5 - 6
Hours & Credits
IntroductionThis subject provides an in-depth study of the regulation, concepts, standards and processes relevant to financial accounting and company reporting. Emphasis is on key accounting principles and accounting standards that underpin the preparation of general purpose financial statements.Learning Objectives1. Learn the concepts and regulations that apply to general purpose financial reporting.2. Prepare financial accounting records for specified transactions and events in accord with relevant accounting standards and generally accepted accounting principles.3. Prepare financial statements and disclosures as required by the accounting standards.4. Identify accounting policy choices and know the issues relating to their application.
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.