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AYN418 Advanced Financial Accounting

Financial accounting is concerned with communicating information about an entity's financial position and performance to meet the decision making needs of external parties. This unit examines the accounting and reporting practices of reporting entities, particularly listed public companies. Emphasis is placed on developing an understanding of, and the ability to critically evaluate, the various regulatory requirements governing financial reporting. The unit commences with an overview of the financial reporting environment and theories that seek to explain the accounting policy choices of management. This framework provides a basis for examining specific accounting issues with particular emphasis on both the application of specific accounting techniques/rules and the conceptual/theoretical issues associated with alternative accounting methods.

Unit information

Unit code
AYN418
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
Gardens Point (External)
Semester 2, 2019 22 July 2019 - 15 November 2019 Gardens Point
Gardens Point (External)
See all available class timetables for this unit

Fees

Domestic fee-paying student fee
2019: $3,420
International student fee (excluding study abroad students)
2019: $3,948
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
AYN416 or enrolment in BS11 Accountancy major (BS11MJR-ACCOUNT)

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.

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