Financial Accounting Standards
Objective of Financial Reporting53Qualitative Characteristics of Financial Information57Elements of Financial Statements53Recognition and Measurement of Assets and Liabilities50Presentation and Disclosure of Financial Information25Balance Sheet52Income Statement58Statement of Cash Flows55Notes to Financial Statements53Revenue Recognition55Expense Recognition50Asset Acquisition and Disposal46Liability Incurrence and Settlement51Equity Transactions55Ratio Analysis50Trend Analysis52Cash Flow Analysis45Financial Forecasting52
Taxation
Definition and Scope of Taxation54Tax Legislation and Administration33Tax Principles and Concepts52Taxable Income and Exemptions57Tax Rates and Calculations51Capital Gains and Losses57GST Framework and Principles56GST Registration and Compliance57GST Exemptions and Concessions58Payroll Tax System and Obligations49Payroll Tax Exemptions and Deductions23Payroll Tax Reporting and Compliance41Tax Planning Strategies56Tax Audits and Investigations51Tax Dispute Resolution21
Management Accounting
Introduction to Cost Accounting58Cost Behavior and Analysis53Job Costing54Process Costing47Activity-Based Costing (ABC)52Financial Statements52Accounting Principles and Standards52Revenue Recognition45Inventory Valuation56Depreciation and Amortization55Budgeting and Forecasting52Performance Measurement54Cost Management58Decision Making50Ethics and Corporate Governance53Internal Control56Audit Process33Audit Reports56Fraud Detection and Prevention51Assurance Services24Income Tax53Goods and Services Tax (GST)30Payroll Tax27Capital Gains Tax54Tax Planning56
Financial Management
Definition and Scope of Financial Management51Financial Markets and Instruments55Time Value of Money58Financial Planning Process54Budgeting Techniques51Capital Budgeting45Investment Analysis Techniques54Portfolio Management52Ethical and Sustainable Investing51Types of Financial Risk54Risk Management Techniques55Enterprise Risk Management53Financial Statement Analysis Techniques53Financial Forecasting and Modeling52Financial Reporting and Disclosure58
Corporate Finance
Introduction to Capital Budgeting54Methods of Capital Budgeting53Risk Analysis in Capital Budgeting59Capital Rationing44Introduction to Cost of Capital51Methods of Calculating Cost of Capital53Factors Affecting Cost of Capital53Introduction to Dividend Policy34Factors Affecting Dividend Policy43Dividend Theories56Introduction to Working Capital Management54Cash Management55Inventory Management51Accounts Receivable Management52Introduction to Mergers and Acquisitions44Methods of Mergers and Acquisitions58Valuation in Mergers and Acquisitions31Post-Merger Integration37
Financial Planning
Definition and Scope of Financial Planning52Financial Planning Process53Ethical and Legal Considerations58Identifying and Prioritizing Financial Goals56Risk Assessment and Management54Insurance Planning46Investment Fundamentals55Investment Strategies59Investment Vehicles52Retirement Income Sources58Retirement Savings Strategies23Estate Planning47Tax System in Australia56Tax-Effective Strategies56Tax Planning for Different Life Stages58
Forensic Accounting
Definition and Scope of Forensic Accounting59Types of Forensic Accounting Engagements56Ethical and Legal Considerations in Forensic Accounting54Types of Fraud59Fraud Detection Techniques42Fraud Investigation Process47Methods of Asset Tracing54Asset Recovery6Types of Business Valuations35Business Valuation Methods33
International Financial Reporting Standards (IFRS)
Objective of Financial Statements38Qualitative Characteristics of Useful Financial Information51Elements of Financial Statements54Recognition and Measurement of Assets and Liabilities53Income and Expenses57Objective of IFRS 157Scope of IFRS 153Effective Date of IFRS 154Transition to IFRSs46Comparative Information56Objective of IFRS 256Scope of IFRS 257Effective Date of IFRS 256Measurement of Share-Based Payment47Recognition of Share-Based Payment57Objective of IFRS 359Scope of IFRS 357Effective Date of IFRS 345Types of Business Combinations52Accounting for Acquisitions36Accounting for Mergers56Objective of IFRS 453Scope of IFRS 451Effective Date of IFRS 457Measurement of Insurance Contracts43Recognition of Insurance Contracts50Objective of IFRS 555Scope of IFRS 555Effective Date of IFRS 549Classification of Non-Current Assets Held for Sale49Measurement of Non-Current Assets Held for Sale27Recognition of Non-Current Assets Held for Sale50Objective of IFRS 653Scope of IFRS 647Effective Date of IFRS 657Definition of Mineral Resources52Exploration and Evaluation Activities33Accounting for Exploration and Evaluation Activities51Objective of IFRS 751Scope of IFRS 754
Blockchain and Cryptocurrency
What is Blockchain?48Key Features of Blockchain54Types of Blockchain55Consensus Mechanisms47Applications of Blockchain52What is Cryptocurrency?40Types of Cryptocurrency50Blockchain and Cryptocurrency28Mining Cryptocurrency38Cryptocurrency Exchanges50What are Smart Contracts?52Benefits of Smart Contracts57Creating Smart Contracts50Applications of Smart Contracts42Legal Considerations for Smart Contracts52What is DeFi?53Types of DeFi Applications53Benefits of DeFi52Challenges of DeFi45Future of DeFi30