Corporate Accounting

6 unitsSem 1Sem 2In Person

Research School of Accounting · ANU College of Business and Economics

About this course

This course covers the characteristics of the Australian accounting environment and its financial reporting requirements for companies, and expands on advanced financial accounting issues, such as, accounting for non-current assets, accounting for intangible assets, accounting for liabilities and owners' equity, and provides a comprehensive coverage of consolidation issues.

Learning outcomes

1Demonstrate an understanding of the regulatory environment in which the companies are formed and operate in Australia.
2Explain accounting and reporting requirements of the Corporations Act and relevant Australian Accounting Standards Board (AASB) accounting standards.
3Demonstrate a comprehensive understanding of the advanced issues in accounting for assets, liabilities and owner’s equity.
4Record and illustrate the effects of a range of advanced financial accounting issues.
5Demonstrate an understanding of the accounting requirements for a corporate group and familiarity with the theory underlying the methods used to account for inter-company investments.
6Prepare consolidated accounts for a corporate group.
7Analyse complex issues in the topic, to formulate well reasoned and coherent arguments and to reach well considered conclusions.

Assessment

Weights and hurdle requirements come straight from the imported ANU record.

Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).

Learning outcomes 1, 2, 3, 4, 5, 6, 7

100%

Study expectations

Study information

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Texts and reading

Information about the prescribed textbook (if any) will be made available via the Class Summary.

Course essentials

Academic year: 2026
Course subject: BUSN
Subject name: Business
Academic career: PGRD
School: Research School of Accounting
College: ANU College of Business and Economics
Convener: Dr Yue Cai - Scarlett Luo
Delivery: In Person
Unit value: 6 units
EFTSL: 0.125
Last source update: Not listed

View the ANU course source

Fees

International fee paying students: International · 2026 · Course basis; $7,020
Student Contribution Band Code 34: Commonwealth supported · 2026; ANU contribution-band code 34
Estimated domestic fee: ≈ $4,920; Estimated from the median of 40 similar courses in the ANU College of Business and Economics. ANU's page didn't list a fee we could read, so this isn't the official fee.

Areas and attributes

Areas of interest

AccountingCommerce