BX3011 - Company Accounting
| Credit points: | 03 |
| Year: | 2013 |
| 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 (f) liquidations and (g) asset impairment.
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 read complex and demanding texts accurately, critically and insightfully;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
- The ability to lead, manage and contribute effectively to teams;
- The ability to work individually and independently;
- The ability to select and use appropriate tools and technologies;
- 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 29-Aug-2013 | |
| Coord/Lect: | Ms Karen Ness. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); assignments (20%); online quiz (10%). |
| 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. |
| External, Study Period 2 | |
| Census Date 29-Aug-2013 | |
| Coord/Lect: | Ms Karen Ness. |
| Contact hours: |
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| Method of Delivery: | WWW - LearnJCU |
| Assessment: | end of semester exam (70%); assignments (20%); online quiz (10%). |
| 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 29-Aug-2013 | |
| Coordinator: | Ms Karen Ness |
| Lecturer: | Mr William van Bakel. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); assignments (20%); online quiz (10%). |
| 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 21-Mar-2013 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
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| 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 14-Nov-2013 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (10%); assignments (20%); online quiz (10%). |
| 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 18-Apr-2013 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
|
| 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 15-Aug-2013 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); other exams (10%); assignments (20%); online quiz (10%). |
| 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 13-Dec-2013 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); other exams (10%); assignments (20%); online quiz (10%). |
| 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.