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BX3011 - Company Accounting

Credit points: 3
Year: 2019
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

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 29-Aug-2019
Coordinator: Ms Karen Ness, Dr Sandra Wallace
Lecturer: Mr Douglas Dunstan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

External, Study Period 2
Census Date 29-Aug-2019
Coordinator: Dr Sandra Wallace
Lecturer: Ms Karen Ness.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 0 hours
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

Cairns, Internal, Study Period 2
Census Date 29-Aug-2019
Coordinator: Ms Karen Ness, Dr Sandra Wallace
Lecturer: Mr William van Bakel.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

JCU Singapore, Internal, Study Period 52
Census Date 08-Aug-2019
Coordinator: Ms Karen Ness
Lecturer: Dr Kannaiah Desti.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

JCU Brisbane, Internal, Study Period 21
Census Date 11-Apr-2019
Coordinator: Ms Karen Ness
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

JCU Brisbane, Internal, Study Period 22
Census Date 08-Aug-2019
Coordinator: Ms Karen Ness, Dr Sandra Wallace
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
Assessment: end of semester exam (60%); assignments (20%); online quizzes (20%).

JCU Brisbane, Internal, Study Period 23
Census Date 05-Dec-2019
Coordinator: Ms Karen Ness
Lecturers: Dr Bandula Nambukara-Gamage, Mr Douglas Dunstan.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study
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.