UO Financial Accounting 2

Undergraduate | 2026

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area/catalogue icon
Area/Catalogue
ACCT 2003
Course ID icon
Course ID
202881
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
2
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes
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Note:
Course data is interim and subject to change

Course overview

The aim of this course is to enable students to understand the corporate reporting environment and apply financial accounting and reporting requirements for companies. Presentation of financial statements: overview of financial reporting requirements for companies, and general purpose financial reports; relevant accounting standards relating to the statement of financial position, statement of profit or loss and other comprehensive income and statement of changes in equity, and associated notes and underlying accounting procedures. Other Disclosure Issues.

Course learning outcomes

  • Recognise and appreciate the conceptual, statutory and professional requirements that impinge upon the preparation of general purpose financial reports
  • Apply specific statutory and professional requirements in the preparation of general purpose financial reports
  • Analyse financial reporting issues by applying relevant accounting standards and research
  • Discuss relevant issues and theories underlying the development of specific accounting standards
  • Demonstrate Business Enterprise Skills in the context of the Accounting discipline: International Perspective (intermediate level).

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A