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ACC5200 Financial Reporting

Short Description: Financial Reporting
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Business
Student contribution band : Band 4
ASCED code : 080101 - Accounting
Grading basis : Graded


Pre-requisite: ACC5000
Enrolment is not permitted in ACC5200 if ACC5202 has been previously completed

Other Requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at


Australian businesses report on many diverse transactions in their financial reporting. This course focuses on the accounting requirements associated with the recognition, measurement and recording of business transactions and events and the preparation of financial reports. Particular emphasis is placed on the recording, measurement and control of the major asset groups and the identification, function and measurement of liabilities and owners' equity. The course considers different types of businesses structures and the relevant equity requirements for each structure. Based on the Australian Qualification Framework, the minimum Threshold Learning Outcomes for this course will be developed in the areas of Knowledge and Application skills.

Course offers

Semester Mode Campus
Semester 1, 2021 On-campus Springfield
Semester 1, 2021 On-campus Toowoomba
Semester 1, 2021 Online
Date printed 11 February 2022