ACW3120 Financial accounting 3
Faculty of Business and Economics
ACW3120 Financial accounting 3 is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2026 in Semester 1 and Semester 2 at Malaysia. It needs ACC2100, ACB2120, ACW2120 or ACF2100 and unlocks 1 unit.
- Credit points
- 6
- Offered in 2026
- Semester 1, Semester 2
- Malaysia
- Assessment
- Exam 45%
- and 3 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before ACW3120
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After ACW3120
1 unit list ACW3120 as a prerequisite or corequisite.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit covers advanced practical accounting issues and the recommended accounting treatment prescribed by the underlying theories, accounting/reporting standards, and the conceptual framework for financial reporting. The extended knowledge of the regulatory bodies and the views of the accounting profession are blended into the contents of the unit.
Offerings in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On campus |
| Second semester | Malaysia | On campus |
Assessment
- Written25%
- Quiz / Test20%
- Presentation10%
- Examination45%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
apply Accounting theories and accounting standards to the scenarios presented
- 2
use accounting analytical tools to examine issues against financial statement criteria
- 3
analyse financial market data using tools and assess its relevance to current capital market issues
- 4
present examination on contemporary financial accounting issues
- 5
evaluate contemporary corporate reporting issues with a global mindset, considering cross-border regulatory, cultural, and stakeholder differences, and propose context-sensitive solutions.
Workload and teaching
- Tutorials24 hours
- Teaching approachWork-integrated learning
- Teaching approachCase-based teaching
- Teaching approachProblem-based learning
- Teaching approachWork-integrated learning
- Teaching approachActive learning
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit provides you with the opportunity to engage in work-integrated learning to incorporate professional and industry experience into your studies.
This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit provides you with the opportunity to engage in work-Integrated learning to incorporate professional and industry experience into your studies.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Where it fits
ACW3120 is part of 1 area of study in the 2026 handbook.
Contacts
- Chief Examiners
- Associate Professor Edwin Lim
Common questions
What are the prerequisites for ACW3120?
You need ACC2100, ACB2120, ACW2120 or ACF2100 before you enrol.
What can I take after ACW3120?
ACW3120 is a prerequisite or corequisite for 1 unit, including ACW3900.
When is ACW3120 offered?
In 2026, ACW3120 runs in Semester 1 and Semester 2 at Malaysia.
How much work is ACW3120?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACW3120 have an exam?
Yes. The exam is worth 45% of the final mark, alongside 3 other tasks.
Which majors and minors include ACW3120?
ACW3120 is part of Accountancy.