James Cook University Subject Handbook - 2003

CO3014:03

Company Accounting

Townsville, Cairns HECS Band 2

26 hours lectures, 12 hours tutorials. Semester 2.

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:

  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%).