CO5107 - Accounting Concepts and Financial Reporting

Credit points:	03
Year:	2005
Student Contribution Band:	Band 2
Administered by:

This subject covers the accounting procedures employed to account for transactions reflecting the complexity of contemporary international enterprises. The focus is on accounting for complex transactions and complex corporate structures. The topics are examined in a global context using the Conceptual Framework and Accounting Standards adopted by the International Accounting Standards Board (IASB).

Learning Outcomes

• develop a familiarity with the social, institutional and regulatory environments of internatinal corporate accounting practice;
• develop skills in recording procedures for complex entities and complex transactions;
• further develop skills in analysing financial reports;
• explore issues associated with current international corporate accounting practice.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to calculate, produce, interpret and communicate numerical information;
• The ability to use a variety of media and methods to retrieve, analyse, evaluate, organise and present information.

Prerequisites:

As contained in the JCU/GuangZhou University agreement.

Availabilities
, , Study Period 32
Census Date 06-May-2005
Non-standard start/end 21-Feb-2005 to 17-Jul-2005
Face to face teaching 21-Feb-2005 to 27-May-2005
Contact hours:	26 hours 12 hours
Assessment:	(50%); (30%); (20%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.