Understand the theoretical models of accounting

1. Understand the various theoretical models of accounting
2. To apply knowledge and understanding to specific financial reporting issues unit to AASB accounting
   standards
3. Discuss the theoretical constructs of contemporary financial accounting
4. 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.
5. Understand the Australian accounting regulatory framework and the conceptual framework
6. Be able to understand how to account for assets, non-current assets and liabilities
7. Be able to calculate for revaluations and impairments of non-current assets, and then journalise
8. Account for leases for both lessees and lessors.
9. Account for company income taxes
10. Accounting for extractive industries

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