BX3011 - Company Accounting

Credit points:	03
Year:	2014
Student Contribution Band:	Band 3
Administered by:	School of Business (pre 2015)

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

• construct accounts for business combinations and reorganisations;
• construct accounts for liquidations and receiverships;
• produce group accounts;
• construct accounts for the formation of companies;
• illustrate tax effect accounting.

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

Availabilities
Townsville, Internal, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Ms Karen Ness.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
External, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Ms Karen Ness.
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
Cairns, Internal, Study Period 2
Census Date 28-Aug-2014
Coordinator:	Ms Karen Ness
Lecturer:	Mr William van Bakel.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
Restrictions:	An enrolment quota applies to this offering.
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).

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.