CO2002:03
Company Accounting
Townsville, Cairns
Prerequisites: CO1001 or CO1003
Inadmissable Subject Combination: CO3014
26 lectures, 24 tutorials. First semester. Also offered at Holmes College in Sydney and Melbourne, first and second semester and January/February intensive block mode.
Available only to repeating students.
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
- accounting for the formation of companies;
- tax effect accounting;
- accounting for liquidations and receivership;
- accounting for business combinations and reorganisations;
- the preparation of group accounts;
- disclosure requirements for the preparation of company reports.
Assessment by assignment and/or on-course tests (30%); final examination (70%).