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Area/Catalogue
ACCT 3007

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Course Level
Undergraduate

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Offered Externally
Yes

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Course ID
100302

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Unit Value
4.5

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University-wide elective course
No

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Timetable/s

Second Semester
(Study Period 5)
Course owner

Course owner
School of Commerce

Course aim

To extend students’ understanding of corporate accounting and reporting requirements and related issues.

Course content

Accounting for Non-Current Assets, Alternative Business Structures: introduction to consolidated entities. Consolidations: the economic entity, preparation of consolidated financial statements including goodwill/discount on acquisition and the elimination of inter-entity transactions and balances. Non-controlling interests and equity accounting. Foreign Currency transactions and translations.

Textbook(s)

Loftus, J., Leo, K., Daniliuc, S., Boys, N., Luke, B., Ang, H. and Byrnes, K. 2020, Financial Reporting, 3rd Edition, John Wiley & Sons Australia, Milton, Queensland

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number Course Name
ACCT 2005 Financial Accounting 2

Corequisite(s)

Nil

Teaching method

Component Duration
INTERNAL, CITY WEST
Preparatory 1 x 1 week
Workshop 2.5 hours x 10 weeks
EXTERNAL, CITY WEST, ONLINE
External N/A x 10 weeks
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Workshop 35 hours x NA
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Workshop 35 hours x NA

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.


Assessment

Task Length Weighting Duration
INTERNAL, CITY WEST
Memo and Letter 1500 words 30% N/A
Examination N/A 70% 3 hours
EXTERNAL, CITY WEST, ONLINE
Memo and Letter 1500 words 30% N/A
Examination N/A 70% 3 hours
INTERNAL, OFFSHORE, HONG KONG BAPTIST UNIVERSITY
Memo and Letter 1500 words 30% N/A
Examination N/A 70% 3 hours
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Memo and Letter 1500 words 30% N/A
Examination N/A 70% 3 hours

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the Division offering the course. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation

Course Coordinators

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