AYB201 Financial Accounting and Reporting

[object Object] {"attributes":{"DGCIF":"Available for cross institutional students - faculty approval required","BSBFAC":"Business UG - Faculty Only Options","LEW3FAC":"Late Enrolment - Available for enrolment Week 3 - faculty approval required","DGSAF":"Study Abroad / Exchange (UG) - faculty approval required","BSBUNI":"Business UG - Uni Wide Units","DGNAF":"Available for Single Unit students (UG) - faculty approval required"},"study-types":["Cross-institutional study","Single-unit study"],"availabilities":[{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025}],"broad-study-area":{"name":"Business","foe":80101},"code":"AYB201","credit-points":12,"fees":[{"csp":"$2,040","csp-pre2021":"$1,597","dom":"$3,024","int":"$4,176","year":2024},{"csp":"$2,124","csp-pre2021":"$1,663","dom":"$3,204","int":"$4,512","year":2025}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"anti":"AYB200 or AYX200 or \nAYB150","pre":"AYB106"},"sams-version":1,"summer":[],"synopsis":"External financial reports are a legal requirement for companies under the Australian Corporations Act and provide decision-useful information for interested users. Therefore, it is a requirement for accountants working in industry to know and understand: accounting concepts and procedures; specific technical accounting and legal requirements: and, general professional and ethical concepts. These are required in order to be able to prepare, present and explain external financial reports for users. Similarly, this knowledge and skill is a requirement for auditors who perform audits and reviews of external financial reports. ","title-full":"AYB201 Financial Accounting and Reporting","title-short":"Financial Accounting and Reporting","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYB201&year=2025","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYB201","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYB201"},"year":2025,"years":[2024,2025]}