BX3011 - Company Accounting

Credit points:	03
Year:	2019
Student Contribution Band:	Band 3
Administered by:

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, , Study Period 2
Census Date 29-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
, Study Period 2
Census Date 29-Aug-2019
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
Cairns, , Study Period 2
Census Date 29-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Singapore, , Study Period 52
Census Date 08-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, , Study Period 21
Census Date 11-Apr-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, , Study Period 22
Census Date 08-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, , Study Period 23
Census Date 05-Dec-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
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.