School Of BusinessAccounting Standards and GovernanceWestern Sydney University Unit Code: 200974.1
Discipline: ACCOUNTING
Student Contribution Band: 4
Level: 3
Credit Points: 10
Prerequisite
200973 Techniques in Financial Accounting
About this Unit
This unit builds on the first and second year accounting units, exploring financial reporting issues in greater depth and challenging students to question the foundations of financial reporting. Based on International Financial Reporting Standards (IFRS) and the Australian Accounting Standards Board equivalents (AASB), topics include the regulatory, theoretical and conceptual foundations of financial reporting; corporate social responsibility; accounting for revenue, expenses, liabilities, equity and intangibles; recognition, measurement, revaluation and impairment of different types of assets; accounting for leases; Accounting for financial instruments: accounting for employee benefits; revenue recognition and other comprehensive income; and financial statement analysis. The unit develops graduate capabilities centred upon critical thinking skills, technical skills and professional judgement and their application for solving practical financial reporting and environmental social governance issues.
Courses| 2783.2 | Bachelor of Accounting | CONTINUING |
| 2783.3 | Bachelor of Accounting | CURRENT |
| 2785.2 | Bachelor of Accounting/Bachelor of Laws | CONTINUING |
| 2785.3 | Bachelor of Accounting/Bachelor of Laws | CONTINUING |
| 2786.2 | Bachelor of Business | CONTINUING |
| 2786.3 | Bachelor of Business | CURRENT |
| 2787.2 | Bachelor of Business (Advanced Business Leadership) | SUSPENDED |
| 2788.2 | Bachelor of Business/Bachelor of Laws | CONTINUING |
| 2788.3 | Bachelor of Business/Bachelor of Laws | CONTINUING |
| 3738.2 | Bachelor of Information and Communications Technology/Bachelor of Business (Accounting) | CURRENT |
| 6037.1 | Diploma in Business/Bachelor of Business | CONTINUING |
| 6037.2 | Diploma in Business/Bachelor of Business | CONTINUING |
| 6037.3 | Diploma in Business/Bachelor of Business | CURRENT |
Specialisations