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Part Three – Postgraduate Units of Studyof users of accounting reports and their needs for information.The income statement, the balance sheet and theretained profits statement are examined, including theunderlying ledger recording processes and the meaningsand limitations of major items in financial statements.ACCG862 Principles of Accounting B3 pg cpThis unit follows on from ACCG861 Principles ofAccounting A. It examines general purpose financialreporting from the perspective of a single incorporatedentity. In doing so, the unit emphasises the developmentof a conceptual understanding of accounting in additionto instruction in accounting procedures. Topics coveredinclude statutory reporting requirements, accountingstandards and the conceptual framework project, cashflow statements, the measurement of non-current assetsand liabilities, analysis and interpretation of financialstatements.ACCG871 Advanced CorporateAccounting4 pg cpThis is an advanced unit in financial accounting thatexamines accounting for business activities conductedthrough a corporate group structure. As such, the unitdeals with the preparation of consolidated income statements,balance sheets and cash flow statements, equityaccounting, joint ventures, foreign transactions and subsidiariesand other topics in the area of group accounting.ACCG872 Advanced Financial Reporting4 pg cpThis advanced financial accounting unit examines a numberof accounting standards from a practical and profession-orientedperspective. The regulatory environment,the impact of the conceptual framework and problemswith standard setting are considered.ACCG882 Advanced Taxation4 pg cpThis unit looks at the key areas of taxation includingincome tax, indirect taxes and fringe benefits tax with anemphasis on its practical application. The unit is brokenup into seminars which will be in the form of the discussionof assigned questions on specified topics which, inthe main, will apply the law to various fact situations.ACCG884 Current Issues in Tax andCorporate Law4 pg cpThis unit will examine a selection of current issues in taxationand corporations law with respect to relevant legislation,case law and practical application. Topics willinclude indirect taxes (stamp duty, payroll and GST),capital gains tax, fringe benefits tax, tax planning issues,corporate law reform and corporate governance issues.ACCG890 Corporate FinancialForecasting4 pg cpThe aim of this unit is to investigate, from both a theoreticaland applied perspective, the role of forecasting incorporations. Why do corporations need forecasts, whatmethods do they use to generate and evaluate forecasts,and what weight do they place on forecasts in decisionmaking?ACCG893 Research Methodology inAccounting4 pg cpThis unit examines research methods commonly used inaccounting and auditing research. The methods coveredare experimental, survey, field study and historicalresearch. The unit is structured to allow students to gainan understanding of the research process and to be able toread and evaluate research studies.ACCG896 Quantitative Methods inAccounting and Finance4 pg cpThis unit is designed for students undertaking a researchproject. It introduces and provides experience in usingsome of the most common quantitative and statisticalmethods used in contemporary accounting and financeresearch.ACCG899 Research Project4 pg cpPrerequisites: ACCG893 or ACCG805, and possiblyACCG896 depending on the projectStudents will work under supervision on a research projectof their own choice which will enable them to applythe theoretical and analytical knowledge developed duringthe course to a substantive problem relevant to theirarea of specialisation. The project may be academic orindustry related.ACST801 Actuarial Research ProjectStudents will work under supervision on a research projectwhich will enable them to apply their actuarial skillsto a substantive problem relevant to their area of specialisation.This unit is only available for students with anexcellent academic record. Students should consult withacademic staff in order to develop an appropriateresearch topic.ACST815 Superannuation4 pg cpTopics include: a market overview and historical perspective;the introduction of compulsory superannuation(award based and superannuation guarantee); the prudentialrequirements protecting superannuation fund members;superannuation in the government’s retirementincomes policy; tax concessions and superannuation;social legislation affecting superannuation (eg family lawand anti-discrimination legislation).243