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James Cook University Subject Handbook - 2024

For subject information from 2025 and onwards, please visit the new JCU Course and Subject Handbook website.

CO5122 - Accounting for Corporations

Credit points:03
Year:2024
Student Contribution Band:Band 4
Prerequisites:CO5117
Administered by:College of Business, Law & Governance

This subject is particularly useful to students enrolled in the Graduate Certificate of Accounting, Graduate Diploma of 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 postgraduate students.

Subject Description

    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

Subject Assessment

  • Written > Examination (centrally administered) - (50%) - Individual
  • Assignment - (25%) - Group
  • Participation > Online participation - (25%) - Individual

Note that 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.

Inadmissible Subject Combinations:  CO5107

Availabilities

Cairns Nguma-bada, Trimester 3, Internal

Census date:Thursday, 10 Oct 2024
Study Period Dates:Monday, 16 Sep 2024 to Saturday, 14 Dec 2024
Coordinator(s):
DR Abhijit Das
Lecturer(s):
DR Abhijit Das
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 30 Hours - Seminars
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Brisbane, Trimester 1, Internal

Census date:Thursday, 22 Feb 2024
Study Period Dates:Monday, 29 Jan 2024 to Saturday, 27 Apr 2024
Coordinator(s):
DR Abhijit Das
Lecturer(s):
MR Vivek Chopra
MR Jerry Hsu
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Brisbane, Trimester 2, Internal

Census date:Thursday, 13 Jun 2024
Study Period Dates:Monday, 20 May 2024 to Saturday, 24 Aug 2024
Coordinator(s):
DR Abhijit Das
Lecturer(s):
MR Vivek Chopra
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Brisbane, Trimester 3, Internal

Census date:Thursday, 10 Oct 2024
Study Period Dates:Monday, 16 Sep 2024 to Saturday, 14 Dec 2024
Coordinator(s):
MR Vivek Chopra
DR Abhijit Das
Lecturer(s):
MR Vivek Chopra
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning