Understand the theoretical models of accounting

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Understand the various theoretical models of accounting
To apply knowledge and understanding to specific financial reporting issues unit to AASB accounting
standards
Discuss the theoretical constructs of contemporary financial accounting
Evaluate and explain the need for the development of a conceptual framework for accounting, and
discuss the influence of such a framework on accounting practice.
Understand the Australian accounting regulatory framework and the conceptual framework
Be able to understand how to account for assets, non-current assets and liabilities
Be able to calculate for revaluations and impairments of non-current assets, and then journalise
Account for leases for both lessees and lessors.
Account for company income taxes
Accounting for extractive industries

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