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BX3011 - Corporate Financial Accounting
| Credit points: | 3 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| 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
- Written > Examination (centrally administered) - (55%) - Individual
- Written > Test/Quiz 1 - (20%) - Individual
- Written > Essay (including multi-draft) 1 - (25%) - Group.
| Prerequisites: | BX2011 OR CO1003 OR CO1001 |
| Inadmissible Subject Combinations: |
CO2002 AND CO3014 |
Availabilities |
|
| Cairns, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturers: | Dr Dale Wadeson, Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 1, Internal | |
| Census Date 09-Mar-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 52, Internal | |
| Census Date 03-Aug-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Study Period 53, Internal | |
| Census Date 30-Nov-2023 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Townsville, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturers: | Mr Ian Burnett, Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Trimester 2, External | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Dale Wadeson |
| Lecturers: | Mr Ian Burnett, Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Method of Delivery: | WWW - LearnJCU |
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.