BX3011 - Company Accounting

Credit points:	03
Year:	2012
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

• demonstrate an understanding of accounting for the formation of companies;
• prepare accounts for business combinations and reorganisations;
• prepare accounts for liquidations and receiverships;
• prepare group accounts;
• conduct tax effect accounting.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to define and to solve problems in at least one discipline area;
• The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
• The ability to deploy critically evaluated information to practical ends;
• The ability to find and access information using appropriate media and technologies;
• The ability to evaluate that information;
• The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
• The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
• The ability to reflect on and evaluate learning, and to learn independently in a self directed manner;
• The ability to manage future career and personal development;
• The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
• The ability to work individually and independently;
• The ability to use online technologies effectively and ethically.

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

Availabilities
Townsville, Internal, Study Period 2
Census Date 23-Aug-2012
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 (20%); assignments (20%).
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 23-Aug-2012
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 (20%); assignments (20%).
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 53
Census Date 15-Nov-2012
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); other exams (20%); assignments (20%).
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 12-Apr-2012
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); other exams (20%); assignments (20%).
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 09-Aug-2012
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); other exams (20%); assignments (20%).
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 06-Dec-2012
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); other exams (20%); assignments (20%).
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.