CO5122 - Accounting for Corporations
| Credit points: | 03 |
| Year: | 2008 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This subject is particularly useful to students enrolled in the Graduate Certificate of Accounting, Graduate Diploma in Accounting, Master of Professional Accounting, Master of Professional Accounting/Master of Business Administration or Master of Professional Accounting Advanced but it would also be of value to other postgardaute students.
This subject covers the essential components of accounting for corporations including company formation, financing company operations, income tax, business combinations, asset impairment, liquidations and consolidations.
Learning Outcomes
- develop a sound understanding of the accounting approaches applied to company formation;
- appreciate the impact of consolidated accounting on the economic entity and the various accounting adjustments required to portray this relationship;
- understand how to apply impairment testing on the valuation of certain types of assets;
- demonstrate the application and reasoning of tax accounting on the economic entity.
Graduate Qualities
- The ability to deploy critically evaluated information to practical ends;
- An understanding of the economic, legal, ethical, social and cultural issues involved in the use of information;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to read complex and demanding texts accurately, critically and insightfully;
- The ability to select and use appropriate tools and technologies;
- The ability to use online technologies effectively and ethically.
| Prerequisites: | CO5117 |
| Inadmissible Subject Combinations: | CO5107 |
Availabilities | |
| Townsville, Internal, Study Period 2 | |
| Census Date 05-Sep-2008 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen Ness. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Cairns, Internal, Study Period 2 | |
| Census Date 05-Sep-2008 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Cairns, Internal, Study Period 1 | |
| Census Date 04-Apr-2008 | |
| Coord/Lect: | Ms Karen McPherson, Professor Brendan O'Connell. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 28-Nov-2008 | |
| Coord/Lect: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| Guangzhou, Block, Study Period 86 | |
| Census Date 05-Sep-2008 | |
| Face to face teaching 18-Aug-2008 to 23-Sep-2008 | |
| Coord/Lect: | Professor Brendan O'Connell. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 18-Apr-2008 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 15-Aug-2008 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 12-Dec-2008 | |
| Coord/Lect: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (20%); assignments (30%). |
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.