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BX3011 - Corporate Financial Accounting

Credit points: 3
Year: 2021
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

  • Written > Examination (centrally administered) - (60%) - Individual
  • Written > Test/Quiz 1 - (20%) - Individual
  • Written > Essay (including multi-draft) 1 - (20%) - Group.
Prerequisites: BX2011 OR CO1003 OR CO1001
Inadmissible
Subject
Combinations:
CO2002 AND CO3014

Availabilities

Townsville, Internal, Trimester 2
Census Date 24-Jun-2021
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

External, Trimester 2
Census Date 24-Jun-2021
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

Cairns, Internal, Trimester 2
Census Date 24-Jun-2021
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

JCU Singapore, Internal, Study Period 51
Census Date 08-Apr-2021
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

JCU Singapore, Internal, Study Period 53
Census Date 02-Dec-2021
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

JCU Brisbane, Internal, Study Period 21
Census Date 11-Mar-2021
Coordinator: Dr Dale Wadeson, 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

JCU Brisbane, Internal, Study Period 22
Census Date 24-Jun-2021
Coordinator: Dr Dale Wadeson, Dr Sandra Wallace
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

JCU Brisbane, Internal, Study Period 23
Census Date 07-Oct-2021
Coordinator: Dr Dale Wadeson, 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

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.