MAA363 - Corporate Accounting
Unit details
| Year | 2025 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online Trimester 2: Burwood (Melbourne), Online Trimester 3: Burwood (Melbourne), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 1: Li Liu Trimester 2: Cecilia Hu Trimester 3: Samuel Cheung |
| Prerequisite: | MAA103, MAA261 |
| Corequisite: | Nil |
| Incompatible with: | MAA260 |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus seminar each week |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x 3 hour online seminar (recordings provided) each week |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
Content
This unit focuses on Australian financial reporting within the international accounting environment, with the aim to provide a broad context for understanding corporate reporting issues. Issues to be examined include recognition and measurement of assets, liabilities, equity income and expenses; the processes for accounting for investments in subsidiaries in Australian financial reporting; and the form and content of published financial reports.
Learning Outcomes
| ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
|---|---|---|
| ULO1 | Apply International Financial Reporting Standards (IFRSs) or equivalent Australian accounting standards (AASB) to record transactions and other events, and prepare for financial statements and related disclosures. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Solve problems related to group entities and specialised transactions, leading to the preparation of consolidated general purpose financial statements, in accordance with IFRSs and other relevant national standards (e.g., AASB). | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Interpret financial and non-financial information from financial reports, sustainability reports, integrated reports and extended external reporting to assist for ethical and responsible decision making. | GLO1: Discipline-specific knowledge and capabilities |
| ULO4 | Critically apply theoretical principles (accounting theory) in explaining and evaluating underlying accounting practices. | GLO1: Discipline-specific knowledge and capabilities |
| ULO5 | Discuss current national and international developments in corporate reporting reflecting financial, social, environmental, ethical, and regulatory perspectives. | GLO1: Discipline-specific knowledge and capabilities |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Part A: Written Reflection (self) | Part A: 1000 words + worksheets | Part A: 10% | Week 6 |
| Assessment 2: (Individual) Case Study: Data analysis and financial reporting | 500 words | 15% | Week 9 |
| Examination - Specified Resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Hurdle requirement
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned accounting discipline learning outcomes included in this unit.
Learning resource
The texts and reading list for MAA363 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.