CO3014:04
Company Accounting
Townsville, Cairns
Prerequisites: CO1003
Inadmissable Subject Combination: CO2002
26 lectures, 24 tutorials. First semester.
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:
- 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%).