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.
Unit Profile Correction added on 03-03-22
This unit is an accredited unit with CPA Australia and Chartered
Accountants Australia New Zealand (CAANZ). From Term 1 2022, these
accrediting authorities now require that at least 50% of all assessment
is invigilated. An invigilated assessment is one where you are observed
by another person as you complete your assessment (like an exam, for
In accordance with this requirement, Assessment Task 3
(Take-home exam) will now become an invigilated online test (50%). This
brings the total invigilated assessment to 50%.
Further details will be provided in Moodle during Term 1.
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 1 - 2022
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.
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
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.