Subject Learning Outcomes

a) Evaluate financial accounting information and standards

b) Describe the various theoretical and philosophical approaches to accounting

 c) Consolidate and extend knowledge of the components of financial statements through current accounting issues

Assessment Type: Written Report – individual assessment

Purpose: This assessment is designed to reinforce the subject content and develop students’ skills and application of knowledge of the subject content to business situations. This assessment relates to learning outcomes a, b and c. Value: 20%

Due Date: Students are to upload their submission to the Turnitin link on the KOI Moodle subject home page by 5:00pm Friday of Week 7.

Topic: This assignment covers the in-depth theoretical concepts with some practical accounting task application based on the topics from the subject.

Task Details: This assignment requires a consideration of accounting theory concepts with critical analysis with application to General Purpose Financial Reporting by corporations. Students are required to prepare a comprehensive report directed to an Australian ASX Top 100 listed corporation detailing a critical analysis of the effectiveness of the corporation to meet the obligations of the conceptual framework of accounting. The summary report should include data extracted from the General Purpose Financial Report relevant to the material analysed.

Useful Websites

 The following websites are useful sources covering a range of information useful for this subject.. However, most are not considered to be sources of Academic Peer Reviewed theory and research. If your assessments require academic peer reviewed journal articles as sources, you need to access such sources using the Library database, Ebscohost, or Google Scholar. Please ask in the Library if you are unsure how to access Ebscohost. Instructions can also be found in Moodle.

·         AASB Exposure Draft http://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf

·         Chartered Accountants Australia and New Zealand www.charteredaccountants.com.au/

·         Chartered Accountants Australia and New Zealand News and Analysis

http://www.aasb.gov.au/admin/file/content105/c9/ACCED264_06-15.pdf

https://www.charteredaccountantsanz.com/

·         Chartered Accountants Australia and New Zealand News and Analysis https://www.charteredaccountantsanz.com/news-and-analysis

· CPA Australia www.cpaaustralia.com.au

· IFRS Conceptual Framework http://www.ifrs.org/current-projects/iasb-projects/conceptualframework/Pages/Conceptual-Framework-Summary.aspx

 · Institute of Public Accountants www.publicaccountants.org.au/

· Proactive Accountants Network http://proactiveaccountants.net/

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