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ACC 4001 · Graduate Diploma in Accounting — Advanced Financial Reporting

Graduate Diploma · Accounting & Business

The accounting core curriculum plus advanced financial reporting under IFRS — group accounting and consolidation, business combinations (IFRS 3), foreign currency translation (IAS 21), financial instruments (IFRS 9), leases (IFRS 16), share-based payment (IFRS 2), and the further technical standards. Taught by Pacioli and the authors of the standards themselves.

32 modules across 4 subject areas · 3 foundation · 35 units total
Foundation

These three modules are taken once and count toward every diploma you pursue. They may be completed at any point — all three are required for the diploma certificate.

CORE 0001core-critical-thinking
Logic Auditor Simulacrum · 2 units

The first foundation course — mapping argument structure, identifying fallacies, testing claims against evidence with precision, and constructing the strongest version of a position before critiquing it.

Unit 1Argument Structure, Premises and Fallacies

What is the actual logical structure of this argument — not what it claims to be, but what it is? You will study how to map premises, conclusions, and the inferential steps between them (including hidden premises), distinguish deductive from inductive arguments, and identify formal and informal fallacies in real text.

  • 1.1 — The Anatomy of an Argument — Premises, Conclusions, Inference
  • 1.2 — Fallacy Detection — Formal and Informal Failures
Unit 2Validity, Precision of Claim and the Steelman

Does the conclusion follow from the premises, and is your critique engaging with the argument at its strongest? You will study validity and soundness, the precision of claim (over-claiming, under-claiming, evidence fit), and the steelmanning practice — constructing the most defensible version of a position before attacking it.

  • 2.1 — Validity, Soundness and Precision of Claim
  • 2.2 — The Steelman — Constructing the Strongest Version Before Attacking
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CORE 0002core-academic-writing
Essay Structure Coach Simulacrum · 2 units

The second foundation course — the paragraph as reasoning unit, CEA architecture, thesis construction and stress-testing, argument coherence, scope control, and the pre-submission review.

Unit 1Claim, Evidence, Analysis — The Paragraph as Reasoning Unit

Is every sentence advancing the argument? You will study the CEA unit (Claim, Evidence, Analysis) as the fundamental architecture of academic writing, the paragraph as the smallest unit of argument, topic sentences as micro-theses, logical transitions, and the structural difference between an essay that describes a topic and one that argues a claim about it.

  • 1.1 — The CEA Unit — Claim, Evidence, Analysis as Architecture
  • 1.2 — From Paragraph to Essay — Structure as Argument
Unit 2Pre-Submission Review — Thesis, Voice and Academic Register

Does the argument on the page match the argument you intended? You will study thesis stress-testing (So what? Who disagrees? Is this demonstrable?), the section audit, scope control, academic register and voice, citation architecture, and the full pre-submission checklist.

  • 2.1 — Thesis Clarity, Argument Coherence and Scope Control
  • 2.2 — Academic Register, Citation Architecture and Self-Assessment
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CORE 0003core-research-integrity
Research Auditor Simulacrum · 2 units

The third foundation course — reading research papers for methodology and claims, stress-testing studies, verifying citations against the specific risk of AI hallucination, and using sources honestly.

Unit 1Methodology Critique and Claims Mapping

Does the methodology support the claims? You will study how to read a research paper for method rather than content — identifying the research question and claims, the methodology type and its validity requirements, the gap between method and claims, common methodological limitations, the replication standard, and what statistical significance does and does not establish.

  • 1.1 — Reading a Research Paper — Method, Claims and the Evidence Gap
  • 1.2 — Stress-Testing a Study — Replication, Bias and Scope
Unit 2Citation, Sources and Academic Integrity

Is every citation verified, and is every source used honestly? You will study citation verification (including the specific risk of AI hallucinated citations and the verification procedure), source selection criteria, genuine paraphrase versus its imitations (mosaic plagiarism, patchwriting), and the attribution standard.

  • 2.1 — Citation Verification and Hallucination Detection
  • 2.2 — Using Sources Honestly — Paraphrase, Quotation and Attribution
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Discipline Modules
Strand 1 — Accounting Foundations
Strand 2 — Financial Accounting
Strand 3 — Financial Reporting and Governance
Strand 4 — Advanced Financial Reporting (IFRS)

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