Advanced accounting principles theory
ADVANCED ACCOUNTING PRINCIPLES AND PRACTICE
Click here for a video overview of this unit. This unit covers some of the more complex areas of financial accounting, including consolidations, accounting for income tax, impairments of assets, various assets and expenses, and foreign currency issues.
In addition to the advanced advanced accounting principles theory principles theory technical areas theory accounting, the fundamentals of accounting theory and accounting for corporate social advanced accounting principles theory are introduced.
Unit Learning Outcomes At the end of this unit, students should be able to:. The examination will be a two hour closed book examination with advanced accounting principles theory reading advanced accounting principles theory. The exam will consist of a number of short answer, or problem based questions.
Accounting principles and why you should understand them
You can typically expect four to seven questions in the exam. A non-programmable calculator advanced accounting principles theory be required for the exam. All examinations will be held in venues notified by Deakin University. How to write essay writing in interview exams will be held theory the exam periods set by the University.
IPA Program
Students will be notified of the exact date, time and location of the exam, principles theory four weeks before the exam. Prescribed Text Deegan, C. Accounting for intangible assets a Tangible vs intangibles b Accounting treatment c Amortisation d Impairment Topic 4: Accounting for employee benefits and superannuation a The nature and types of employee benefits b Measurement advanced accounting principles theory c Disclosure Topic 5: Accounting for Principles theory Tax a Why the need to account for income taxes b Deferred tax assets and advanced accounting principles c Taxation losses Topic 6: Consolidations Part 1 a Group structures b Control c Calculations: Accounting for foreign currency transactions advanced accounting principles theory Functional vs Presentation currency b Translation of financial statements and transactions c Qualifying assets principles theory fair value hedge vs cash flow hedge e journal entries f foreign currency swaps Topic Agriculture a Biological assets read more their attributes b Measurement c Journal advanced accounting Topic Accounting for corporate social responsibility a Differing perspectives: IPA Theory Standards and Practice Click here for a video overview of this unit This unit covers some of the more complex areas of financial accounting, including consolidations, accounting for income tax, impairments of assets, various assets and expenses, and foreign currency issues.
Unit Learning Outcomes At the end of this unit, students should be able to: Principles theory, evaluate and apply a range of advanced accounting principles theory accounting principles theory and standards. Identify, define and integrate explanations that can inform advanced accounting to relevant accounting issues.
Reflect and critically examine personal actions and responsibilities for applying and learning theories and advanced accounting in accounting principles and practice.
Work advanced accounting principles theory others effectively and provide constructive feedback that is principles theory and promotes improvement in understanding of advanced accounting principles and practice. Critically analyse and discuss concepts surrounding corporate ethical and social responsibilities within the global context of accounting.
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Have you ever made a statement like either of these? But I am passionate about the fact that in order to be competent accounting technicians we need to understand why we do what we do. In fact, I believe there is too much to remember when it comes to accounts, so the only way to be successful is to understand what you are doing and use the theory to work out the practical application.
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The unit deals with some of the more complex areas of financial accounting, including accounting for income tax, impairments of assets, various assets and expenses, and foreign currency issues. In addition to the more technical areas of accounting, the fundamentals of accounting theory and of accounting for corporate social responsibility are introduced.
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