AYB201 Financial Accounting and Reporting

[object Object] {"attributes":{"DGCIF":"Available for cross institutional students - faculty approval required","BSBFAC":"Business UG - Faculty Only Options","LEW3FAC":"Late Enrolment - Available for enrolment Week 3 - faculty approval required","DGSAF":"Study Abroad / Exchange (UG) - faculty approval required","BSBUNI":"Business UG - Uni Wide Units","DGNAF":"Available for Single Unit students (UG) - faculty approval required"},"study-types":["Cross-institutional study","Single-unit study"],"availabilities":[{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2022-11-18T14:00Z","date-start":"2022-07-24T14:00Z","year":2022},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2022-11-18T14:00Z","date-start":"2022-07-24T14:00Z","year":2022},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Summer","date-end":"2023-02-23T14:00Z","date-start":"2022-11-20T14:00Z","year":2022},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Summer","date-end":"2023-02-23T14:00Z","date-start":"2022-11-20T14:00Z","year":2022}],"broad-study-area":{"name":"Business","foe":80101},"code":"AYB201","credit-points":12,"fees":[{"csp":"$1,828","csp-pre2021":"$1,432","dom":"$2,940","int":"$3,900","year":2022}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"equiv":"AYB200, AYX200","pre":"AYB106"},"sams-version":1,"summer":[{"end-date":"2023-02-23T14:00Z","notes":"Standard fees apply. Commonwealth supported students may access HECS-HELP and domestic tuition fee students may access FEE-HELP.","year":2022,"restrictions":"Cross institutional and single unit students permitted with faculty approval.","start-date":"2022-11-20T14:00Z","fee-type":"Commonwealth Support"}],"synopsis":"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. ","title-full":"AYB201 Financial Accounting and Reporting","title-short":"Financial Accounting and Reporting","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYB201&year=2022","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYB201","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYB201"},"year":2022,"years":[2022]}