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CO5123 - Advanced Issues in Accounting

Credit points: 3
Year: 2023
Student Contribution Band: Band 4
Administered by: College of Business, Law & Governance

This subject is particularly useful for students enrolled in the Graduate Certificate of Accounting, Graduate Diploma in Accounting, Master of Professional Accounting, Master of Professional Accounting/Master of Business Administration or Master of Professional Accounting Advanced but would be of value to other postgraduate students.

This subject critically examines current issues in financial accounting with respect to measurement and reporting. Academics and other accounting researchers and professionals try to resolve current financial accounting issues both nationally and internationally and develop new techniques and understandings in order to improve practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in CO5123. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting as well as gain a good comprehension of the accounting treatment and reporting of various issues.

Learning Outcomes

  • critically analyse important issues in contemporary financial and management accounting;
  • examine and assess approaches to the treatment and reporting of accounting issues faced by reporting entities;
  • conceptualise responses to the current financial reporting standard.

Subject Assessment

  • Written > Examination (centrally administered) - (55%) - Individual
  • Written > Test/Quiz 1 - (20%) - Individual
  • As per Subject Outline - topic and nature varies annually but does involve practical application of concepts - (25%) - Individual.
Prerequisites: CO5117
Inadmissible
Subject
Combinations:
CO5104

Availabilities

JCU Brisbane, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator: Dr Dale Wadeson
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 22-Jun-2023
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 05-Oct-2023
Coordinator: Dr Dale Wadeson
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

Trimester 1, External
Census Date 09-Mar-2023
Coordinator: Dr Dale Wadeson
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 30 hours online activity - Recordings, online activities and self-directed learning
  • 10 hours online Tutorials - Online Collaborate session 1 hour per week
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.