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Corporate Accounting
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BUACC5932 - Corporate Accounting
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20260200
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Course
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3.2
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2026-09-10
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2026-09-10
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Business
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Institute of Innovation, Science & Sustainability
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Business
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Postgraduate - Coursework
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15
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.125
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080101
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Accounting
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080101 - Accounting
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<a href="http://www.federation.edu.au/locate/unit/buacc5932">View unit fees</a>
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Graded (e.g. HD, D, C, etc)
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9
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Masters Degree
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Intermediate
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<p>Corporate Accounting (BUACC5932) focuses on Australian and international financial reporting requirements pertaining to incorporated entities. The unit content includes: (a) accounting issues which apply to incorporated entities generally, such as corporate regulation, income tax, company reports and disclosures, company reorganisation, mergers and acquisitions; (b) accounting issues relating to groups of companies, particularly the preparation of consolidated financial reports; (c) specialised corporate accounting issues such as equity accounting, accounting for joint ventures, and liquidations and receiverships.</p>
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<p>•Nature and regulation of companies and accounting procedures relating to their formation and operation<br>
•Preparation and disclosure requirements for corporate financial reports<br>
•Company reorganisation, mergers and acquisitions<br>
•Selected Australian and international financial reporting regulations including accounting standards applying to tangible and intangible assets and their impairment; income taxation; business combinations and consolidations; equity accounting<br>
•Liquidations and receiverships</p>
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<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
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Semester
0200
Year
Year
2027
Current Year
2026
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BUACC5932 - Corporate Accounting
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BUACC5932 - Corporate Accounting
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Semester 1
Semester 2
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Year
2027
2026
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Overview
Key information
Requisites
Learning outcomes
Assessment
Parent Region
Overview
Unit description
<p>Corporate Accounting (BUACC5932) focuses on Australian and international financial reporting requirements pertaining to incorporated entities. The unit content includes: (a) accounting issues which apply to incorporated entities generally, such as corporate regulation, income tax, company reports and disclosures, company reorganisation, mergers and acquisitions; (b) accounting issues relating to groups of companies, particularly the preparation of consolidated financial reports; (c) specialised corporate accounting issues such as equity accounting, accounting for joint ventures, and liquidations and receiverships.</p>
Unit content
<p>•Nature and regulation of companies and accounting procedures relating to their formation and operation<br> •Preparation and disclosure requirements for corporate financial reports<br> •Company reorganisation, mergers and acquisitions<br> •Selected Australian and international financial reporting regulations including accounting standards applying to tangible and intangible assets and their impairment; income taxation; business combinations and consolidations; equity accounting<br> •Liquidations and receiverships</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Postgraduate - Coursework
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Offering:
<p><strong>Semester 2</strong><p>Melbourne City Campus (On Campus)</p></p>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc5932">View unit fees</a>
Requisites
Prerequisite
<p>must have completed "<a href="/ords/r/curriculum/catalogue/course?p6_code=BUACC5930" target="_blank">BUACC5930</a>"</p>
Corequisite
None
Exclusion
None
Learning outcomes
Learning outcomes
<p>On successful completion of this unit, students are expected to gain the following [K]nowledge, [S]kills and [A]pplication of knowledge & skills</p>
Learning Outcomes
Ref
Outcome
K1
<p>Describe the legal and professional requirements pertaining to accounting for incorporated entities within Australia and internationally</p>
K2
<p>Comprehend the processes of statutory financial reporting by incorporated entities and the role of generally accepted accounting practices</p>
K3
<p>Explain the strengths and limitations of corporate financial reports as a source of information</p>
S1
<p>Make corporate accounting decisions in accordance with statutory and professional requirements</p>
S2
<p>Apply the rationale behind particular corporate accounting procedures</p>
S3
<p>Prepare financial statements for individual companies and groups of companies which are compliant with accounting regulatory requirements</p>
A1
<p>Adapt and apply principles of financial accounting in real world situations</p>
A2
<p>Make decisions in respect to the appropriate application of financial accounting principles</p>
A3
<p>Demonstrate corporate accounting understanding through a case study context</p>
Assessment
Learning Tasks and Assessment
Ref
Learning task
Assessment type
Weighting
Learning outcomes assessed
1
<p>Progressive review of selected unit content through mid semester test</p>
<p>Test</p>
<p>10-20%</p>
K1, K2, S1, S2, A1
2
<p>Completion of an assignment involving students working in groups and applying accounting knowledge and skills within case study contexts</p>
<p>Oral Presentation and / or Written Assignment</p>
<p>20-40%</p>
K2, K3, S1, S2, S3, A1, A2, A3
3
<p>Comprehensive review of unit content</p>
<p>Examination</p>
<p>50-60%</p>
K1, K2, K3, S1, S2, S3, A1, A2, A3
Supplementary assessment available:
Yes
Supplementary assessment information:
<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Postgraduate - Coursework
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Offering:
<p><strong>Semester 2</strong><p>Melbourne City Campus (On Campus)</p></p>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc5932">View unit fees</a>
Additional information
Add Info Static Text
Internal reference: BUACC5932 - U3.2