Intermediate Financial Accounting

Subject 306-202 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points: 12.50
Level: 2 (Undergraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2009:

Semester 1, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable

Semester 2, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: One 2-hour lecture and a 1-hour tutorial per week.
Total Time Commitment: Not available
Prerequisites:

306-108 Accounting Transactions and Analysis or 306-104 Accounting 1B.

Corequisites: None
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support: http://services.unimelb.edu.au/disability

Coordinator

Mr Noel Boys
Subject Overview:

Adopting a practical approach, this subject examines key technical, financial accounting topics integral to the preparation of general purposed financial reports. The role of accounting standards in the formatting of, and disclosure in financial reports is considered with particular emphasis on entities within the regulatory framework; revaluation of non-current assets (impairment of assets), foreign currency transactions, leased assets, accounting for income tax and accounting for controlled entities (consolidations).

Objectives: .
Assessment:

A 3-hour end-of-semester examination (70%), a mid-semester test of not more than 1 hour (20%) and tutorial assessment (10%). Successful completion of this subject requires a 50% pass in the end-of-semester examination.

Prescribed Texts:

Prescribed Texts:

To be advised.

Breadth Options:

This subject potentially can be taken as a breadth subject component for the following courses:

You should visit learn more about breadth subjects and read the breadth requirements for your degree, and should discuss your choice with your student adviser, before deciding on your subjects.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:
  • High level of development: application of theory to practice; critical thinking.

  • Moderate level of development: written communication; problem solving; interpretation and analysis; evaluation of data and other information; receptiveness to alternative ideas.

  • Some level of development: oral communication; collaborative learning; team work; synthesis of data and other information.

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