Financial Accounting and Company Reporting

Bond University

Course Description

  • Course Name

    Financial Accounting and Company Reporting

  • Host University

    Bond University

  • Location

    Gold Coast, Australia

  • Area of Study

    Accounting

  • Language Level

    Taught In English

  • Prerequisites

    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

    Upper

    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.

    Hours & Credits

  • Credit Points

    10
  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4.5 - 6
  • Overview

    Introduction

    This 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 Objectives
    1. 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.