Corporate Accounting and Sustainability Reporting

Unit code: BAO3002 | Study level: Undergraduate
Credit points
12
(Generally, 1 credit = 10 hours of classes and independent study.)
Location
City Campus
VU Sydney
Prerequisites
BAO2202 - Financial Accounting
(Or equivalent to be determined by unit coordinator)
Overview
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Overview

Discover the legal and ethical demands of business accounting, with the Corporate Accounting and Sustainability Reporting unit.

Information disclosed by corporations is relied on by decision makers. As such, it needs to be relevant and faithfully represented to ensure the integrity of the reports.

In this unit, you will explore how and why corporations report accounting information to various stakeholders.

You will investigate:

  • how company reporting has evolved
  • the inclusion of voluntary sustainability reporting
  • specific examples of regulated corporate accounting practices
  • accounting standards in financial statements and corporate reports.

Learning Outcomes

On successful completion of this unit, students will be able to:

  1. Analyse and formulate accounting transactions for companies in order to produce external financial reports required under regulatory and voluntary frameworks;
  2. Deliberate on the implications of the information contained in the financial reports and communicate these to the relevant stakeholders;
  3. Review the changing role of corporate reporting with the disclosure of sustainability information for specified purposes and audiences; and,
  4. Critically evaluate and apply the accounting concepts and theories addressing emerging problems in corporate accounting.

Assessment

For Melbourne campuses

Assessment type: Test
|
Grade: 20%
In-class Practical and theory questions
Assessment type: Test
|
Grade: 30%
In-class Practical and theory questions
Assessment type: Case Study
|
Grade: 30%
Assignment on disclosure, measurement, recognition and sustainability issues in financial accounting (Group)
Assessment type: Presentation
|
Grade: 20%
Industry or company-based reflective analysis presentation

Other locations

For students studying at Henan University, Liaoning University
Assessment type: Presentation
|
Grade: 10%
Industry or company-based reflective analysis presentation
Assessment type: Case Study
|
Grade: 25%
Assignment on disclosure, measurement, recognition and sustainability issues in financial accounting (Group)
Assessment type: Examination
|
Grade: 50%
Multiple choice, short answer theory and practical questions
Assessment type: Test
|
Grade: 15%
Mid Semester test

Required reading

Students will have access to required readings via VU Collaborate and are not required to purchase the listed textbook.

Financial reporting
Loftus, J., Leo, K., Boys, N., Daniliuc, S., Luke, B., Ang, Hong N., Byrnes, K. (2022).| John Wiley & Sons.

As part of a course

This unit is studied as part of the following course(s):

Bachelor of Accounting
BBAQ | Bachelor degree | Duration: 3 years

Refer to the course page for information on how to apply for the course. VU takes care to ensure the accuracy of this unit information, but reserves the right to change or withdraw courses offered at any time. Please check that unit information is current with the Student Contact Centre.

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