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Revision_end+of+semester_topics%281%29.pdf

Revision_end+of+semester_topics%281%29.pdf - Topic 12 End...

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11-1 Topic 12 End of Semester Review Summary of topics
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11-2 Topics covered in this course Week Topic Textbook paragraphs 1 Intro to financial accounting and the Australian regulatory environment CH 1 pp. 3-33; 37-42 2 Overview of assets accounting, cost model and impairment test for PPE CH4 pp. 140-162 CH6 pp. 218- 221 3 Revaluations of assets CH 6 pp. 202-218 4 Intangible assets CH 8 pp. 258-287 5 Liabilities, financial instruments, present value. CH 10 pp. 344-359 CH 14 pp.481-492;495-512 6 Lease accounting: overview & accounting treatment for lessee and lessor (under the new AASB16) CH. 11 pp. 376-407
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11-3 Topics covered in this course Week Topic Textbook paragraphs 7 The statement of profit and loss and other comprehensive income The statement of changes in equity CH 16 585-­‐604; 613-­‐617 8 Accounting for income taxes CH. 18 pp. 656-­‐669; 672-­‐679 9 Groups: origins and issues CH 25 p.870-­‐905 CH 27 pp. 967-­‐973 10 Consolidation process and intragroup transactions: overview CH 26 925-­‐941
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