26 hours lectures, 12 hours tutorials. Semester 2.
Staff:
Ms K Ness (Townsville campus);
Dr R Nandan (Cairns campus).
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;
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%).
