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Australian Institute of Higher Education

Bachelor of Accounting

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BACC3003 Financial Accounting and Reporting 2

Financial accounting is a branch of accounting that focuses on the summary, analysis and reporting of financial transactions related to a business. Those interested in getting such information for decision-making include shareholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders. Financial Reporting is the practice of documenting and communicating financial activities over a period of time, usually on a quarterly or yearly basis.
This course is designed to provide you with knowledge and understanding of International Financial Reporting Standards. You will learn how and when to apply them, as well as the concepts and principles behind them.

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