CO5122 - Accounting for Corporations
| Credit points: | 03 |
| Year: | 2011 |
| 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 postgraduate 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 appraise information critically;
- The ability to think laterally and be original;
- The ability to conceptualise problems;
- The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
- The ability to make constructive contributions to project teams or collegial activities;
- The potential to resolve conflicts.
| Prerequisites: | CO5117 |
| Inadmissible Subject Combinations: | CO5107 |
Availabilities | |
| Townsville, Internal, Study Period 2 | |
| Census Date 25-Aug-2011 | |
| Coordinator: | Ms Pauline Pender |
| Lecturer: | Ms Michelle Warrington. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 | |
| Coord/Lect: | Ms Pauline Pender. |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 Singapore, Internal, Study Period 51 | |
| Census Date 24-Mar-2011 | |
| Coordinator: | Ms Pauline Pender |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 Singapore, Internal, Study Period 52 | |
| Census Date 21-Jul-2011 | |
| Coordinator: | Ms Pauline Pender |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 Pauline Pender |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 | |
| Coordinator: | Ms Pauline Pender |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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 Pauline Pender |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| 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.