All details in this unit profile for ACCT19061 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction
included in the profile.
This unit, which builds on the work you undertook in ACCT19062 Intermediate Financial Accounting, develops your professional competence in accounting to an advanced level. In this unit, you will interpret and apply the requirements of a selection of Australian accounting standards that address advanced issues in financial reporting including the accounting requirements applied to different types of inter-entity investment relationships.
Career Level: Undergraduate
Unit Level: Level 3
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125
Pre-requisites or Co-requisites
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit,
should drop the subsequent unit before the census date or within 10 working days of Fail grade notification.
Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability.
See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 2 - 2019
All on-campus students are expected to attend scheduled classes –
in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory.
International students, on a student visa, must maintain a full time study load and meet
both attendance and academic progress requirements in each study period
(satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task,
based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%,
or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must
also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task,
as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the
University’s Grades and Results Policy
for more details of interim results and final grades.
If you have not used PeerWise before you will need to register and create a PeerWise account.
To do this, click on the 'Registration' link on the PeerWise webpage and follow the prompts to register. This involves four steps:
Choose a username.
Choose a password.
Enter the 'Unit ID' for the unit you would like to join: the Unit ID for ACCT19061 Advanced Financial Accounting for Term 2 2019 is 19399.
Enter your 'identifier' to join the course: your identifier is your student number.
If you have used PeerWise before and already have an account, log in to PeerWise with your existing username and password.
You will then need to enter:
The 'Unit ID' for ACCT19061 Advanced Financial Accounting for Term 2 2019 which is 19399.
Your 'Identifier' which is your student number.
PeerWise will be available from 09:00 AEST on Monday 15 July 2019 (Week 1).
At 17:00 AEST on Friday 4 October 2019 (Week 11), the Unit Coordinator will download the PeerWise reputation scores. Each student's reputation score will then be converted into a mark (in accordance with the assessment criteria) that will be recorded in the Moodle Gradebook.
You do not need to submit anything through Moodle; your reputation score will be automatically recorded as you use PeerWise.
Guidelines for using PeerWise are provided in a 'PeerWise Information Sheet' that is available in Moodle.
Number of Quizzes
Frequency of Quizzes
Assessment Due Date
PeerWise reputation scores will be downloaded at 17:00 AEST on Friday 4 October 2019 (Week 11)
Return Date to Students
Your mark will be available in the Gradebook in Moodle in Week 12
The value of your contribution is measured through a reputation score which is displayed near the top right corner of the main menu.
The individual components that comprise the total reputation score are:
Writing questions (Questioning). This score increases every time another student rates a question that you wrote as 'good'. 'very good'. or 'excellent'.
Answering questions (Answering). This score increases when another student correctly answers a question by selecting the same answer that you previously selected for that question.
Rating questions you have answered (Rating). This score increases when another student comes along after you and gives the same question the same rating that you previously did.
The PeerWise reputation scores will be converted into a mark out of 5 using the criteria in the 'PeerWise Information Sheet' that is available in Moodle.
Interpret the technical requirements and conceptual aspects of selected accounting standards that address advanced issues in financial reporting
Exercise professional judgement to apply the requirements of relevant accounting standards and conceptual accounting knowledge to solve advanced accounting problems
Justify and communicate accounting advice and ideas in straightforward contexts to influence specialists and non-specialists
Reflect on performance feedback to identify and action learning opportunities and self-improvements
Complete an invigilated examination
During the examination period at a CQUniversity examination centre
Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
Calculator - non-programmable, no text retrieval, silent only
Academic Integrity Statement
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work.
Assessable work is any type of work you do to meet the assessment requirements in the unit,
including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment,
you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit.
Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification
you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the
Student Academic Integrity Policy and Procedure.
This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid,
the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct.
The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University.
It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere.
Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.