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ACC701 FINANCIAL ACCOUNTING T220 02/07/2020 12:16 PAGE 1 OF 13 *AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A

ACC701 FINANCIAL ACCOUNTING T220 All information in the Subject Outline is correct at the time of approval. KOI reserves the right to make changes to the Subject Outline if they become necessary. Any changes require the approval of the KOI Academic Board and will be formally advised

to those students who may be affected by email and via Moodle. Information contained within this Subject Outline applies to students enrolled in the trimester as indicated

1. General Information 1.1 Administrative Details

Associated HE Award(s) Duration Level Subject Coordinator

Graduate Diploma of Business Master of Accounting Master of Professional Accounting

1 trimester Postgraduate Dr Demi Chung demi.chung@koi.edu.au P: 92833583 L: Level 1, 545 Kent St. Consultation: via Moodle or by appointment

1.2 Core/Elective This is a core subject for the Master of Accounting and the Master of Professional Accounting and elective subject for the Graduate Diploma of Business. 1.3 Subject Weighting Indicated below is the weighting of this subject and the total course points.

Subject Credit Points Total Course Credit Points

4 GDBus 32; MAcc 48; MPA 64

1.4 Student Workload Indicated below is the expected student workload per week for this subject

No. Timetabled Hours/Week* No. Personal Study Hours/Week**

Total Workload Hours/Week***

4 hours/week (2 hour Lecture + 2 hour Tutorial)

6 hours/week 10 hours/week

* Total time spent per week at lectures and tutorials ** Total time students are expected to spend per week in studying, completing assignments, etc. *** Combination of timetable hours and personal study. 1.5 Mode of Delivery Blended, that is face-to-face/online 1.6 Pre-requisites ACC700 Principles of Accounting 1.7 General Study and Resource Requirements o Students are expected to attend classes with the weekly worksheets and subject support material

provided in Moodle. Students should read this material before coming to class to improve their ability to participate in the weekly activities.

o Students will require access to the internet and their KOI email and should have basic skills in word processing software such as MS Word, spreadsheet software such as MS Excel and visual presentation software such as MS PowerPoint.

o Computers and WIFI facilities are extensively available for student use throughout KOI. Students are encouraged to make use of the campus Library for reference materials.

Resource requirements specific to this subject: Students should have a non-programmable calculator. Applications in smart phones will not be sufficient to perform the required calculations in class.

Approved by KOI Academic Board for T2 2020

mailto:demi.chung@koi.edu.au
ACC701

ACC701 FINANCIAL ACCOUNTING T220 02/07/2020 12:16 PAGE 2 OF 13 *AUSTRALIAN INSTITUTE OF BUSINESS AND MANAGEMENT PTY LTD © ABN: 72 132 629 979 CRICOS 03171A

2. Academic Details 2.1 Overview of the Subject This subject introduces students to special topics relating to Australian financial reporting with an emphasis on recognition and measurement of assets and liabilities. It comprehensively covers a number of Australian-International Financial Reporting Standards relevant to reporting problems in particular areas (such as cash flows and revenue), and with reference to particular types of assets and liabilities (such as intangible assets, share-based payments, leases and complex financial instruments). In addition, the expanded disclosure is reviewed along with various proposals for strengthening external financial reporting. 2.2 Graduate attributes for postgraduate courses Graduates of Postgraduate courses from King’s Own Institute will achieve the graduate attributes expected from successful completion of a Master’s degree under the Australian Qualifications Framework (2nd edition, January 2013). Graduates at this level will be able to apply an advanced body of knowledge in a range of contexts for professional practice or scholarship and as a pathway for further learning. King’s Own Institute’s key generic graduate attributes for a master’s level degree are summarised below:

Across the course, these skills are developed progressively at three levels:

o Level 1 Foundation – Students learn the skills, theories and techniques of the subject and apply them in stand-alone contexts

o Level 2 Intermediate – Students further develop skills, theories and techniques of the subject and apply them in more complex contexts, beginning to integrate the application with other subjects.

o Level 3 Advanced – Students have a demonstrated ability to plan, research and apply the skills, theories and techniques of the subject in complex situations, integrating the subject content with a range of other subject disciplines within the context of the course.

KOI Master’s Degree Graduate Attributes

Detailed Description

Knowledge Current, comprehensive and coherent knowledge, including recent developments and applied research methods

Critical Thinking

Critical thinking skills to identify and analyse current theories and developments and emerging trends in professional practice

Communication

Communication and technical skills to analyse and theorise, contribute to professional practice or scholarship, and present ideas to a variety of audiences

Research and Information Literacy

Cognitive and technical skills to access and evaluate information resources, justify research approaches and interpret theoretical propositions

Creative Problem Solving Skills

Cognitive, technical and creative skills to investigate, analyse and synthesise complex information, concepts and theories, solve complex problems and apply established theories to situations in professional practice

Ethical and Cultural Sensitivity

Appreciation and accountability for ethical principles, cultural sensitivity and social responsibility, both personally and professionally

Leadership and Strategy

Initiative, leadership skills and ability to work professionally and collaboratively to achieve team objectives across a range of team roles Expertise in strategic thinking, developing and implementing business plans and decision making under uncertainty