James Cook University Subject Handbook - 2011

BX3011 - Company Accounting

Credit points: 03
Year: 2011
Student Contribution Band: Band 3
Administered by: School of Business

This subject is concerned with accounting for the formation, operations and winding-up of companies, and the disclosure of relevant corporate information in financial statements. The following areas are covered: (a) company formation, accounting for share issues and reorganisations (b) tax-effect accounting (c) disclosure requirements (d) business combinations (e) consolidated accounts and (g) liquidations.

Learning Outcomes

Graduate Qualities

Prerequisites:BX2011 OR CO1003 OR CO1001
Inadmissible
Subject
Combinations:
CO2002 AND CO3014

Availabilities

Townsville, Internal, Study Period 2
Census Date 25-Aug-2011
Coord/Lect: Ms Karen Ness.
Contact hours:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
    Assessment:end of semester exam (60%); other exams (40%).
    Special Assessment Requirements:Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

    Cairns, Internal, Study Period 2
    Census Date 25-Aug-2011
    Coordinator: Ms Karen Ness
    Lecturer: Ms Pauline Pender.
    Contact hours:
    • 26 hours lectures
    • 12 hours tutorials
    • 12 hours workshops/Seminars
      Assessment:end of semester exam (60%); other exams (40%).
      Special Assessment Requirements:Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

      JCU Brisbane, Internal, Study Period 21
      Census Date 14-Apr-2011
      Coord/Lect: Ms Karen Ness.
      Contact hours:
      • 26 hours lectures
      • 12 hours tutorials
      • 12 hours workshops/Seminars
        Assessment:end of semester exam (60%); other exams (40%).
        Special Assessment Requirements:Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

        JCU Brisbane, Internal, Study Period 22
        Census Date 11-Aug-2011
        Coordinator: Ms Karen Ness
        Contact hours:
        • 26 hours lectures
        • 12 hours tutorials
        • 12 hours workshops/Seminars
          Assessment:end of semester exam (60%); other exams (40%).
          Special Assessment Requirements:Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

          JCU Brisbane, Internal, Study Period 23
          Census Date 08-Dec-2011
          Coordinator: Ms Karen Ness
          Contact hours:
          • 26 hours lectures
          • 12 hours tutorials
          • 12 hours workshops/Seminars
            Assessment:end of semester exam (60%); other exams (40%).
            Special Assessment Requirements:Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

            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.