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In this first Financial Reporting and Analysis course, we will focus primarily on companies listed on the Australian Stock Exchange. Listed companies have specific accounting and corporate legislation that they must comply with. The purpose of this course is to engage you in the process of thinking constructively and logically about the more complex accounting and reporting issues faced by reporting entities. This course builds on the broad knowledge of the accounting cycle gained in Accounting Systems and Processes and has a strong focus on the preparation and analysis of financial statements. The course provides pre-requisite knowledge for Financial Reporting and Analysis B. The course also provides an introduction to the theoretical principles underlying accounting practice.

This course is a required technical and profession competency component of CPA and CAANZ accreditation and specifically addresses Technical Competency Area 2.

In this course, you will study various sources of authority as they relate to recording transactions and events and the preparation of financial statements and business reports. You will investigate several specific accounting standards such as the International Financial Reporting Standards (IFRSs). You will prepare and analyse financial statements for reporting entities (statement of financial position, statement of profit and loss and other comprehensive income, statement of changes in equity, statement of cash flows), record journal entries for complex business transactions and events and complete a business report. The course will contribute to the development of the essential professional accounting skills such as teamwork.