James Cook University Subject Handbook - 2000

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CO2002:03

Company Accounting

Townsville, Cairns

Prerequisites: CO1001
Inadmissable Subject Combination: CO3014

26 lectures, 24 tutorials. First semester.

Available only to repeating students.

Staff: Dr J Herbohn.

The theory and practice of accounting for the formation, operations and winding-up of companies and the disclosure of information in financial reports.

Learning Objectives:

Demonstrate an understanding of

  1. accounting for the formation of companies;
  2. tax effect accounting;
  3. accounting for liquidations and receivership;
  4. accounting for business combinations and reorganisations;
  5. the preparation of group accounts;
  6. disclosure requirements for the preparation of company reports.

Assessment by assignment and/or on-course tests (30%); final examination (70%).

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