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CO5122 - Accounting for Corporations
| Credit points: | 3 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| Administered by: | College of Business, Law & Governance |
This subject is particularly useful to students enrolled in the Graduate Certificate of Accounting, Graduate Diploma of Accounting, Master of Professional Accounting, Master of Professional Accounting/Master of Business Administration or Master of Professional Accounting Advanced but it would also be of value to other postgraduate students.
This subject covers the essential components of accounting for corporations including company formation, financing company operations, income tax, business combinations, asset impairment, liquidations and consolidations.
Learning Outcomes
- develop a sound understanding of the accounting approaches applied to company formation;
- appreciate the impact of consolidated accounting on the economic entity and the various accounting adjustments required to portray this relationship;
- understand how to apply impairment testing on the valuation of certain types of assets;
- demonstrate the application and reasoning of tax accounting on the economic entity.
Subject Assessment
- Written > Examination (centrally administered) - (50%) - Individual
- Assignment - (25%) - Individual
- Participation > Online participation - (25%) - Individual.
| Prerequisites: | CO5117 |
| Inadmissible Subject Combinations: |
CO5107 |
Availabilities |
|
| Cairns, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Coordinator: | Dr Skye Zhu |
| Lecturer: | Mr Mohammad Azim. |
| 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 Skye Zhu |
| 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 |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| 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.
|
| Trimester 3, External | |
| Census Date 05-Oct-2023 | |
| Coord/Lect: | Dr Skye Zhu. |
| 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.