Skip to Main Content
Contact Libraries
Portal Login
TAFE NSW Libraries
Home
Higher Education Guides
Bachelor of Applied Commerce
ACACT203A Financial Accounting
Search this Guide
Search
Bachelor of Applied Commerce: ACACT203A Financial Accounting
This guide supports the Diploma and the Bachelor of Applied Commerce
Welcome
eResources
Web Resources
Year 1 Readings
Toggle Dropdown
ACBUS101A Academic Foundations
ACBUS102A Management Fundamentals
ACBUS103A Foundations of Accounting
ACBUS104A Finance and Investment
ACBUS106A Marketing Fundamentals
ACBUS107A Financial Planning Fundamentals
ACBUS108A Applied Economics
Year 2 Readings
Toggle Dropdown
ACACT201A Accounting Information Systems
ACACT202A Management Accounting
ACACT203A Financial Accounting
ACBUS201A Commercial Law I
ACBUS202A Commercial Law II
ACBUS203A Income Tax Law
ACBUS204A Business Finance
ACFIN201A Psychology of Client Engagement
ACFIN202A Insurance Planning
Year 3 Readings
Toggle Dropdown
ACACT301A Corporation and Trust Law
ACACT302A Advanced Financial Accounting
ACACT303A Advanced Management Accounting
ACACT304A Audit and Assurance in Practice
ACACT305A Contemporary Accounting Concepts
ACBUS301A Applied Income Tax
ACFIN301A Superannuation and Retirement
ACFIN302A Investment Analysis
ACFIN303A Estate Planning
ACFIN304A Financial Plan Construction
Academic Skills
This link opens in a new window
Prescribed Text
Financial accounting (2020) - eBook and book
by
Craig Deegan
Readings
Week 1
Week 2
Week 3
Week 4
Week 5
Week 6
Week 7
Week 8
Week 9
Week 10
Week 11
Week 12
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 1 An overview of the Australian external reporting environment
Chapter 2 The conceptual framework for financial reporting
Web resources
Australian Accounting Standards Board 2010,
AASB standard 1053: application of tiers of Australian Accounting Standards
,
AASB, viewed 28 September 2020, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2021,
AASB standard 1057: application of Australian Accounting Standard
s,
AASB, viewed 16 September 2022, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2015,
Pre-ballot draft. Conceptual framework for financial reporting
,
AASB, viewed 28 September 2021, <https://www.aasb.gov.au>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 16 The statement of profit or loss and other comprehensive income, and the statement of changes in equity
Web resources
Australian Accounting Standards Board 2014,
Compiled AASB standard AASB 101: presentation of financial statements
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Bell, T 2015,
Intro to the financial statements: problem 1-3A
,
online video, viewed 30 June 2022, <hhttps://youtu.be/BrjqPSIf_HA>.
Else Grech Accounting 2014,
Financial statements: lecture 6: statement of changes in equity : IFRS
,
online video, viewed 30 June 2022, <https://youtu.be/YCVYSWD1jYc>.
Grech, E 2014,
Statement of changes in equity
,
No longer available
Silvia of CPDbox 2020,
IAS 1 presentation of financial statements: summary 2020
,
online video, viewed 30 June 2022, <https://youtu.be/Q1m76iMIepU>.
Tabaldi Education 2013,
Definition of elements of financial statements
,
online video, viewed 30 June 2022, <https://youtu.be/J4D7S3zq-hk>.
Tabaldi Education 2013,
The conceptual framework for financial reporting (IFRS),
online video, viewed 16 September 2022, <https://youtu.be/LGJqmIikrXg>.
Tabaldi Education 2014,
Statement of profit or loss and other comprehensive income
,
online video, viewed 30 June 2022, <https://youtu.be/iuFDAyp3gYw>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 4 An overview of accounting for assets
Chapter 16 The statement of profit or loss and other comprehensive income, and the statement of changes in equity
Web resources
Australian Accounting Standards Board 2014,
Compiled AASB standard AASB 101: presentation of financial statements
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Grech E 2014,
The notes to the financial statements: IFRS & ASPE
,
online video, viewed 30 June 2022, <https://youtu.be/N0xBmtXLaTs>.
Grech E 2014,
The statement of financial position
,
online video, viewed 30 June 2022, <https://youtu.be/giPT9qB7P6c>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 19 The statement of cash flows
Web resources
Australian Accounting Standards Board 2017,
Compiled AASB standard AASB 107: statement of cash flows
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Grech E 2014,
The statement of cash flows: IFRS
,
online video, viewed 30 June 2022, <hhttps://youtu.be/wOFRMkiL2Eo>.
Silvia of CPDbox 2020,
IAS 7 statement of cash flows: summary 2020
,
online video, viewed 30 June 2022, <https://youtu.be/AXZmlI7XUj0>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 10 An overview of accounting for liabilities
Web resources
Australian Accounting Standards Board 2015,
Pre-ballot draft. Conceptual framework for financial reporting
,
AASB, viewed 28 September 2021, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2019,
AASB 137 Provisions, contingent liabilities and contingent assets
,
AASB, viewed 30 June 2022, <hhttps://aasb.gov.au/pronouncements/accounting-standards/>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 18 Accounting for income taxes
Web resources
Australian Accounting Standards Board 2015,
AASB 112 income taxes
,
AASB, viewed 30 June 2022, <hhttps://aasb.gov.au/pronouncements/accounting-standards/>.
Bond, D 2015,
Accounting for income tax
,
online video, viewed 30 June 2022, <hhttps://youtu.be/aTy5BtyJMv0>.
Bond, D 2015,
FINbites: income tax: temporary differences 1
,
online video, viewed 30 June 2022, <hhttps://youtu.be/Pa7h2Pn2fxg>.
Czernkowski, R 2014,
Tax effect accounting: intuition
,
online video, viewed 30 June 2022, <hhttps://youtu.be/rbOjyfGKQKA>.
Silvia of CPDbox 2020,
IAS 12 income taxes: summary 2020
,
online video, viewed 30 June 2022, <hhttps://youtu.be/AXZmlI7XUj0>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 16 The statement of profit or loss and other comprehensive income, and the statement of changes in equity
Web resources
Australian Accounting Standards Board 2019,
Compiled AASB standard AASB 110: events after the reporting period
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2020,
AASB 108 Accounting policies, changes in accounting estimates and errors
,
AASB, viewed 30 June 2022, <hhttps://aasb.gov.au/pronouncements/accounting-standards/>.
Silvia of CPDbox 2015,
IAS 8 accounting policies, changes in accounting estimates, errors
,
online video, viewed 30 June 2022, <hhttps://youtu.be/0tMHK8QeqTU>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 4 An overview of accounting for assets
Chapter 5 Depreciation of property, plant and equipment
Chapter 6 Revaluations and impairment testing of non-current assets
Web resources
Australian Accounting Standards Board 2019,
Compiled AASB standard AASB 116: property, plant and equipment
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Silvia of CPDbox 2020,
IAS 16 property, plant and equipment: summary 2020
,
online video, viewed 30 June 2022, <hhttps://youtu.be/4caFrcntTi8>.
Silvia of CPDbox 2022,
IFRS 13 fair value measurement: summary 2022
,
online video, viewed 30 June 2022, <hhttps://youtu.be/OFwZv_mlb7w>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 8 Accounting for intangibles
Web resources
Australian Accounting Standards Board 2012,
Intangible assets project
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2019,
Compiled AASB standard AASB 138: intangible assets
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Intangible assets value: blind spot for investors and company boards
2015,
The Accountant Online, viewed 30 June 2022, <hhttps://www.theaccountant-online.com/news/newsintangible-assets-value-blind-spot-for-investors-and-company-boards-4556845/ml>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 6 Revaluations and impairment testing of non-current assets
Web resources
Australian Accounting Standards Board 2019,
Compiled AASB standard AASB 136: impairment assets
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Silvia of CPDbox 2021,
IAS 36 impairment of assets: summary 2021
,
online video, viewed 30 June 2022, <hhttps://youtu.be/oQvFwe-7a_k>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 11 Accounting for leases
Web resources
Australian Accounting Standards Board 2019,
Complied AASB standard AASB 16: leases
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Australian Accounting Standards Board 2015,
AASB standard AASB 117: leases
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Bond, D 2013,
Accounting for leases: Part 1/7
,
online video, viewed 30 June 2022, <hhttps://youtu.be/zb-yy20Mr5g>.
Bond, D 2013,
Accounting for leases: Part 2/7
,
online video, viewed 30 June 2022, <https://youtu.be/_FstiD7_L80>.
Bond, D 2013,
Accounting for leases: Part 4/7
,
online video, viewed 30 June 2022, <hhttps://youtu.be/AiYELkGzi-Q>.
Bond, D 2014,
Accounting for leases 2014s (3/5)
,
online video, viewed 30 June 2022, <hhttps://youtu.be/B2hedTYdNbE>.
Deloitte n.d.,
Australian Accounting Standard 16, leases: effective 1 January 2019
,
Deloitte, viewed 30 June 2022, <hhttps://www2.deloitte.com/au/en/pages/technology-media-and-telecommunications/articles/australian-accounting-standards-16.html>.
O'Donovan, B 2021,
IFRS 16 leases: an overview
,
KPMG, viewed 30 June 2022, <hhttps://home.kpmg/xx/en/home/insights/2021/03/ifrs-handbook-leases-lease-accounting-overview-ifrs16.html>.
Silvia of CPDbox 2012,
IAS 17 leases:summary
,
online video, viewed 30 June 2022, <hhttps://youtu.be/-PbNxII7Mo8>.
Sivanantham, S 2016, 'Lease accounting will never be the same again - IFRS 16 is finally out',
Perspective CA ANZ
, February, viewed 5 October 2022, <https://www.charteredaccountantsanz.com/-/media/619b5dfd108044228549ef6a57c780a7.ashx>.
Deegan, C 2020,
Financial accounting
,
9th edn, eBook, viewed 30 June 2022, ProQuest eBook Central.
Chapter 12 Accounting for employee benefits
Web resources
Australian Accounting Standards Board 2019,
Compiled AASB standard AASB 119: employee benefits
,
AASB, viewed 1 December 2020, <https://www.aasb.gov.au>.
Bond, D 2013,
Long service leave practical question
,
online video, viewed 30 June 2022, <hhttps://youtu.be/_2US0C4sMEw>.
Silvia of CPDbox 2020,
IAS 19 employee benefits: summary 2020
,
online video, viewed 30 June 2022, <https://youtu.be/ZFFsIplpeXM>.
Websites
Australian Accounting Standards Board (AASB)
Australian Securities and Investments Commission (ASIC)
Australian Securities Exchange (ASX)
Certified Practicing Accountant (CPA) Australia
Chartered Accountants Australia and New Zealand (CA ANZ)
The Ethics Centre
Financial Reporting Council (FRC)
Institute of Public Accountants (IPA)
Integrated Reporting - International
framework
International Financial Reporting Standards Foundation (IFRS)
Recommended Texts
Company accounting (2021) -eBook and book
by
Ken Leo
Various editions available
Financial accounting (2021) - eBook and book
by
John Hoggett
Various editions available
Financial reporting (2020) - eBook and book
by
Janice Loftus
Various editions available. .
Issues in financial accounting (2017) - Book
by
Scott Henderson
Various editions available
Australian Accounting Standards Board (AASB)
Conceptual Framework
For latest version of each accounting standard use this link
Accounting standards
<<
Previous:
ACACT202A Management Accounting
Next:
ACBUS201A Commercial Law I >>