ACC2103 Corporate Reporting and Analysis

Subject	Cat-nbr	Class	Term	Mode	Description	Units	Campus
ACC	2103	90063	2, 2009	ONC	Corporate Reporting and Analysis	1.00	Fraser Coast

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Academic group:	FOBUS
Academic org:	FOB008
Student contribution band:	3A
ASCED code:	080101

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Contents

• Staffing
• Requisites
• Other requisites
• Synopsis
• Objectives
• Topics
• Texts
• Reference materials
• Student workload
• Assessment details
• Important assessment information
• Assessment notes
• Other requirements
• Production date
• PDF version

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STAFFING

This information will be available from 07-02-2009

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REQUISITES

Pre-requisite: ACC1101

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OTHER REQUISITES

It is highly recommended that students have completed ACC2101 Financial Accounting Systems (formerly Accounting Information Systems) prior to enrolling in this course. While ACC2101 is not a pre-requisite, the recommended enrolment pattern for students in the accounting major is to complete ACC2101 and then ACC2103. These two courses can be studied concurrently. The study resources for this course are provided on a CD and online via the course home page. Students are required to have access to a personal computer, e-mail capabilities and Internet access to USQConnect. Current details of computer requirements can be found at <http://www.usq.edu.au/business/student/computerreq.htm>.

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SYNOPSIS

In this course we will consider the information provided by listed corporations and other reporting entities through their financial statements (Balance Sheet, Income Statement, Statement of Changes in Equity and Cash Flow Statement), the disclosures made via the notes to the accounts and the statements and declarations made in annual reports by directors/management. A number of specific accounting standards and generally accepted accounting principles (GAAP) will be examined in this course and students will be required to understand and apply the recognition, measurement and disclosure requirements of the standards and GAAP (for example, measure and record transactions and economic events) and be able to prepare each of the financial statements. We will also focus on the analysis and interpretation of the information in the financial statements and the role of this information in stakeholder decision making. In particular, we will focus on the calculation and interpretation of the key data items, such as earnings per share and investigate associated issues such as 'earnings management' and 'earnings quality'. Students will require access to email and Internet access to USQConnect for this course.

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OBJECTIVES

This information will be available from 07-02-2009

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TOPICS

This information will be available from 07-02-2009

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TEXT and MATERIALS required to be PURCHASED or accessed

This information will be available from 07-02-2009

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REFERENCE MATERIALS

This information will be available from 07-02-2009

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STUDENT WORKLOAD REQUIREMENTS

This information will be available from 07-02-2009

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ASSESSMENT DETAILS

This information will be available from 07-02-2009

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IMPORTANT ASSESSMENT INFORMATION

This information will be available from 07-02-2009

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ASSESSMENT NOTES

This information will be available from 07-02-2009

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OTHER REQUIREMENTS

This information will be available from 07-02-2009

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This version produced 22 Oct 2008.