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BX3011 - Corporate Financial Accounting
| Credit points: | 3 |
| Year: | 2020 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
The regulatory requirements for preparation of a set of company financial statements, together with the continuous disclosure requirements and voluntary disclosures made by companies, are examined. Alternative accounting practices and issues, and the choice of technique by different preparers of accounts are also examined. Emphasis is placed on the regulation of accounting and its development. 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: company formation; accounting for share issues and reorganisations; tax-effect accounting; disclosure requirements; business combinations; consolidated accounts; liquidations; and asset impairment.
Learning Outcomes
- evaluate and explain accounting regulations and their effect on the content and format of the financial statements of companies;
- analyse and synthesise financial data to prepare financial statements, including notes and explanatory advice, in accordance with international accounting standards;
- effectively communicate in writing and reflect upon performance.
Subject Assessment
- Invigilated > End of semester exam - (60%)
- Invigilated > Quizzes or tests - (20%)
- Non-Invigilated > Assignments - (20%).
| Prerequisites: | BX2011 OR CO1003 OR CO1001 |
| Inadmissible Subject Combinations: |
CO2002 AND CO3014 |
Availabilities |
|
| Townsville, Internal, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturers: | Miss Andrea Cotten, Mr Ian Burnett, Mrs Dawn Masasso, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| External, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturers: | Miss Andrea Cotten, Mr Ian Burnett, Mrs Dawn Masasso, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Method of Delivery: | WWW - LearnJCU |
| Cairns, Internal, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturers: | Mr Ian Burnett, Mrs Dawn Masasso, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 09-Apr-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturers: | Dr Kannaiah Desti, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 03-Dec-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 09-Apr-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturers: | Dr Bandula Nambukara-Gamage, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 06-Aug-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 03-Dec-2020 | |
| Coordinator: | Dr Dale Wadeson, Dr Sandra Wallace |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
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.