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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.

  • 30 hours seminars - 3 hours per week
  • 10 hours online activity - Recordings, online activities and self-directed learning
  • assessment and self-directed study

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.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

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.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

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.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising session
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

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.

  • 20 hours lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 hours tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU
  • assessment and self-directed study

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.

  • 20 hours lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 hours tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU
  • assessment and self-directed study

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.

  • 30 hours seminars - 3 hours per week
  • 10 hours online activity - Recordings, online activities and self-directed learnings
  • assessment and self-directed study

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.

  • 30 hours online activity - Recordings, online activities and self-directed learning
  • 10 hours online Tutorials - Online collaborate sessions 1 hour per week
  • assessment and self-directed study
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.