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This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
The unit extends the range of accounting standards considered in ACC2700 (Financial Reporting Standards) and sets the theoretical foundation for the preparation and presentation of corporate financial statements. Students will be able to apply and evaluate selected theories in solving practical problems/current issues/research.
Students must pass 1 units from ACC2700
Unit was previously coded ACC2430
On completion of this unit students should be able to:
On-campus students attend a weekly two hour lecture and a one hour tutorial. The interactive lecture is designed to introduce new topics. Student interaction is expected and welcomed. Students have the opportunity in tutorials to discuss major conceptual issues and to critically look at the relevant accounting treatments. Through discussions and group assignments students have the opportunity to engage in teamwork. In the meantime, students are able to have an international outlook by learning how international standardization of accounting standards are developed and implemented. By attending tutorials, students have the opportunity to work through tutorial exercises and discuss their suggestions with the class which strengthens communication and idea generation abilities. Off-campus students review Unit learning resources access via Blackboard. Thus, regular online access is required. Students have the opportunity to answer discussion board questions which provide them with the opportunity to develop their communication skills, idea generation ability and critical appraisal skills. As the comments from other students are encouraged via discussion board, students get the opportunity to work in a team. Students develop an international outlook through understanding the development and application of international accounting practices.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Assignment | Group Assignment | 20% |
| Test | Test | 20% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Assignment | Group Assignment | 20% |
| Test | Test | 20% |
| Examination | Final Examination | 60% |
^ Mandatory reference
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC3700|1|1
This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
The unit extends the range of accounting standards considered in ACC2700 (Financial Reporting Standards) and sets the theoretical foundation for the preparation and presentation of corporate financial statements. Students will be able to apply and evaluate selected theories in solving practical problems/current issues/research.
Students must pass 1 units from ACC2700
Unit was previously coded ACC2430
On completion of this unit students should be able to:
On-campus students attend a weekly two hour lecture and a one hour tutorial. The interactive lecture is designed to introduce new topics. Student interaction is expected and welcomed. Students have the opportunity in tutorials to discuss major conceptual issues and to critically look at the relevant accounting treatments. Through discussions and group assignments students have the opportunity to engage in teamwork. In the meantime, students are able to have an international outlook by learning how international standardization of accounting standards are developed and implemented. By attending tutorials, students have the opportunity to work through tutorial exercises and discuss their suggestions with the class which strengthens communication and idea generation abilities. Off-campus students review Unit learning resources access via Blackboard. Thus, regular online access is required. Students have the opportunity to answer discussion board questions which provide them with the opportunity to develop their communication skills, idea generation ability and critical appraisal skills. As the comments from other students are encouraged via discussion board, students get the opportunity to work in a team. Students develop an international outlook through understanding the development and application of international accounting practices.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Assignment | Group Assignment | 20% |
| Test | Test | 20% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Assignment | Group Assignment | 20% |
| Test | Test | 20% |
| Examination | Final Examination | 60% |
^ Mandatory reference
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
ACC3700|1|2