CO5122 - Accounting for Corporations
| Credit points: | 03 |
| Year: | 2015 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
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 postgardaute 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.
| Prerequisites: | CO5117 |
| Inadmissible Subject Combinations: | CO5107 |
Availabilities | |
| Townsville, Internal, Study Period 2 | |
| Census Date 27-Aug-2015 | |
| Coord/Lect: | Ms Karen Ness. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| Cairns, Internal, Study Period 2 | |
| Census Date 27-Aug-2015 | |
| Coordinator: | Ms Karen Ness |
| Lecturer: | Mr William van Bakel. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 26-Nov-2015 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 09-Apr-2015 | |
| Coordinator: | Ms Karen Ness |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 30-Jul-2015 | |
| Coordinator: | Ms Karen Ness, Dr Sue Ciccotosto |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| Restrictions: |
An enrolment quota applies to this offering. |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 02-Apr-2015 | |
| Coordinator: | Ms Karen Ness |
| Lecturer: | Ms Vanessa Crawford. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 13-Aug-2015 | |
| Coordinator: | Ms Karen Ness |
| Lecturer: | Ms Vanessa Crawford. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 10-Dec-2015 | |
| Coordinator: | Ms Karen Ness |
| Lecturer: | Ms Vanessa Crawford. |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%). |
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.