ACCT20052 Issue in Financial Accounting CQUniversity

What Are 'Issues In Financial Accounting'?

Issues in Financial Accounting (ACCT20052) combines the theoretical with practical application to address key concepts and topics in financial accounting. This text discusses the controversial issues in financial accounting that have been debated by the preparers, users, auditors, and regulators of financial statements. Students are presented with real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting researches are also referred to provide a critical understanding of historical debates in financial accounting. Thus, this content is updated to reflect changes to the Australian Accounting Standards Board (AASB) standards and interpretations. This allows the changes to this content with a strong focus on accounting content and updates.

Moreover, issues in Financial Accounting (ACCT20052) discuss the fundamental concepts of financial accounting keeping in mind the areas of the conceptual accounting framework and relevant accounting standards. Therefore, excellent knowledge of accounting and the business environment enhances the accounting cycle for both service and retailing entities. Also, it provides effective accounting information systems and computerised accounting systems, accounting for current and non-current assets and liabilities, and accounting for partnerships.

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Importance of this course for Australian students

If you have applied for Financial Accounting, it is imperative for you to understand the ideas of implementing the use of a computerised accounting system using the MYOB program. The Mind Your Own Business (MYOB) is an Australian multinational corporation that provides tax, accounting, and other business services software to small and medium businesses. So, it is mandatory for an accounting student in Australia to learn the working of the MYOB program as a part of financial accounting syllabus. Moreover, the students will also acquire a high level of knowledge about the objectives and principles underlying financial reporting. So, engaging themselves in a discussion regarding these subjects will contribute to the enhancement of their knowledge regarding Financial Accounting.

3 Most Common Challenges Faced By Students

1. Out of numerous issues regarding Financial Accounting, the most common challenge faced by almost every student is to prepare a detailed financial statement and, and at the same time, they are trained to use them. This becomes very challenging for many students as preparing an error-free detailed financial statement requires a significant focus at the same time they are being trained for the program.

2. To pass the test and achieve high scores in the program, it is imperative for a student to exhibit an excellent understanding of the program. At the same time, the student also needs to showcase a good knowledge of using the computerised and manual systems of accounting and internal controls.

3. To score higher grades in the program, it is mandatory for a student to survey the critical issues occurring for an extended period or happened in recent time, regarding the assets and liabilities of a firm. This challenge contributes to raising the competition among the students making this very challenging among students.

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