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AYB200 Financial Accounting

External financial reports are a legal requirement for companies under the Australian Corporations Act and provide decision-useful information for interested users. Therefore, it is a requirement for accountants working in industry to know and understand: accounting concepts and procedures; specific technical accounting and legal requirements; and, general professional and ethical concepts. These are required in order to be able to prepare, present and explain external financial reports for users. Similarly, this knowledge and skill is a requirement for auditors who perform audits and reviews of external financial reports.

Unit information

Unit code
AYB200
Faculty
QUT Business School
School/Discipline
Accountancy
Study area
Law and justice
Credit points
12

Dates and locations

Teaching period Dates Locations
Semester 1, 2019 25 February 2019 - 21 June 2019 Gardens Point
Semester 2, 2019 22 July 2019 - 15 November 2019 Gardens Point
Summer, 2019 18 November 2019 - 21 February 2020 Gardens Point
Semester 1, 2020 24 February 2020 - 19 June 2020 Gardens Point
Semester 2, 2020 20 July 2020 - 13 November 2020 Gardens Point
Summer, 2020 16 November 2020 - 19 February 2021 Gardens Point
See all available class timetables for this unit

Fees

Commonwealth supported place (CSP) student contribution amount
2019: $1,369
2020: $1,394
Domestic fee-paying student fee
2019: $2,712
2020: $2,832
International student fee (excluding study abroad students)
2019: $3,744
2020: $3,900
Find out more about costs for study abroad students.

Guide to fees

Commonwealth supported place (CSP) student contribution amount
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens who study this unit:
  • as part of a QUT course and are eligible for a Commonwealth supported place (CSP)
  • as a cross-institutional student who has a Commonwealth supported place at their home university.
Domestic fee-paying student fee
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens, who study this unit:
  • as part of a QUT course and are not eligible for a Commonwealth supported place (CSP)
  • as part of a QUT course during Summer Semester
  • as a cross-institutional student who does not have a Commonwealth supported place at their home university
  • as a single-unit study student.
International student fee
For international students who study this unit:
  • as part of a QUT course
  • as a cross-institutional student.

Previous study requirements

Prerequisites
BSB110 or CTB110
Equivalents
AYB121, AYX200

Guide to previous study requirements

Prerequisites
To enrol in this unit, you must have completed these prerequisite units (or have credit, advanced standing or exemption for them), or be able to demonstrate that you have equivalent background knowledge.
Anti-requisites
You can’t enrol in this unit if you have completed any of these anti-requisite units.
Co-requisites
To enrol in this unit, you must have already completed these co-requisite units, or you must enrol in them at the same time.
Equivalents
You can’t enrol in this unit if you have completed any of these equivalent units.
Assumed knowledge
We assume that you have a minimum level of knowledge in certain areas before you start this unit.

Summer Semester details

Dates
18 November 2019 - 21 February 2020
Fee type
Tuition Fee
Restrictions
No restrictions: this unit is available to all QUT students and single-unit study and cross institutional students.
Notes
This is a summer tuition fee unit at the undergraduate level. Standard tuition fees apply. Eligible students may apply for FEE-HELP in eStudent, including cross institutional and QUT students in a Commonwealth supported place who are required to pay tuition fees.

Unit outlines

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Disclaimer: Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of the teaching period.

Semester 1, 2019