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ACCT3004 Company Accounting

Semester 2, 2022

Introduction

Welcome to Company Accounting. The information set out in the following pages is designed to guide you through the learning, assessment and study requirements for the successful completion of this unit including the assessment dates. This unit aims to replicate and give you the skills necessary once you graduate and are working. It is a challenging unit which requires interpretation, integration of prior units learned, application and you cannot succeed in this unit by just rote learning. This unit will explore how to account for issues affecting companies from inception to growth via acquisitions to their potential failure. You will also examine some of the governance and ethical issues that companies face as they make this journey of expansion. You will explore these issues in a highly practical way, incorporating various employability skills as you learn the technical concepts. These issues will be examined in the context of both large listed companies and SME companies and will include developing practical skills of accounting the transactions and interpreting them in financial statements. Students will be able to examine some of the business issues of companies as they go through different stages of their life cycle. We trust that you will find this unit practical, stimulating and rewarding

Consultation and Communication

Local Consultation

Consultation times for teaching staff will be provided by your lecturer/tutor in the first week of semester. Your tutor for this unit should be the first point of contact for all queries.

General Course Related Consultation with Bentley Staff

The unit co-ordinator should only be contacted directly by email for queries related to enrolment, unresolved disputes or problems related to the unit that your tutor may be unable to resolve or for information related to the assessment extensions or questions that are of a more personal nature.

Email Protocol

ALL emails should be sent from your student email account otherwise anti-spam filters may prevent it from being delivered. Your lecturer or tutor may teach in a number of units and may have many students in many locations around the world. Therefore, students need to identify themselves clearly to ensure the query is addressed appropriately.

Student email queries need to contain the following

Unit name:

Workshop time/tutor:

Student name:

Student ID:

Campus:

Question:

Blackboard Announcements

Students should monitor the announcements section of Blackboard as important information may be posted in the section.

Unit Learning Outcomes

All graduates of Curtin University achieve a set of six Graduate Capabilities during their course of study. These inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills and capabilities which employers would value in a professional setting. Each unit in your course addresses the Graduate Capabilities through a clearly identified set of learning outcomes. They form a vital part in the process referred to as assurance of learning. The learning outcomes notify you of what you are expected to know, understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully designed to test your knowledge of one or more of the unit learning outcomes. On successfully completing all of the assessments you will have achieved all of these learning outcomes.

Your course has been designed so that on graduating you will have achieved all of Curtin's Graduate Capabilities

through the assurance of learning processes in each unit.

On successful completion of this unit students can:		Graduate Capabilities addressed
1	Provide an overview of the business context of business combinations and other complex accounting issues
2	Critically analyse and solve accounting issues related to business structural changes and combinations
3	Appraise selected current issues in accounting

Curtin's Graduate Capabilities

Apply discipline knowledge, principles and concepts

Innovative, creative and

entrepreneurial

Effective communicators with digital competency

Globally engaged and responsive

Culturally competent to engage respectfully with local First Peoples and other diverse cultures

Industry connected and career capable

Find out more about Curtin's Graduate Capabilities at the Learning Innovation and Teaching Excellence Centre (LITEC) website: litec.curtin.edu.au

Learning Activities

Lectures

Students should attend the lectures which are for 1.5 hours each week. "Everything" related to the topic area cannot be covered in this time. Core concepts are elaborated and direction for student independent learning is provided. It is expected that students do their own reading and research on the topic areas to expand their own learning and improve their ability to contribute to discussions in lectures and tutorials.

Tutorial Workshops

The purpose of the weekly tutorials is to review the lecture material, work through case studies and provide additional problems for students to increase their understanding of the unit materials and progress on learning outcomes. In this unit, tutorials directly assist you with your assessments. Questions to be attempted by students prior to the tutorial workshops are outlined in the Unit programme provided at the end of this unit outline. Questions can be found at the end of each chapter of the main textbook (Loftus et al, 2020) with any additional questions provided on Blackboard. Selected answers will be made available on Blackboard although solutions to the additional in-class activities will not be made available on Blackboard. In addition to weekly lectures and teaching activities, consultation sessions are available. Details of consultations will be listed on Blackboard. It is important to be aware of updates to the delivery and assessment of this unit due to COVID- 19 and social- distancing restrictions.

Learning Resources

Library Reading List

The Reading List for this unit can be accessed through Blackboard.

Essential texts

The required textbook(s) for this unit are:

l Financial Reporting 3rd Edition 2020; ISBN 9780730369462

Loftus, J, Leo, K., Daniliuc, S, Boys, N., Luke, B. Nee Ang, H, Byrnes, K, M. (2020)

The required resource is available in multiple formats and options:

l The printed textbook and E-Text can be purchased from Wiley Direct: https://www.wileydirect.com.au/buy/financial-reporting/

l Or the printed textbook can be purchased from School Locker or most online retailers (Zookal, Booktopia, Amazon, etc.)

l If purchasing internationally, please opt for the E-Text. Search for your title on wiley.com and update your location in the upper right-hand corner: https://www.wiley.com/en- au/Financial+Reporting%2C+3rd+Edition-p-9780730369417