Course overview
This course will enable students to understand the corporate reporting environment and apply financial accounting and reporting requirements for companies. The course includes: 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.
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 UniSA Business Enterprise Skills in the context of the Accounting discipline: International Perspective (intermediate level).
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The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.