JCU Australia logo

Subject Search

Try new Subject Search!

We've released the new Subject Search, designed to be simpler and faster than the application below.

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
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

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

JCU Brisbane, Trimester 1, Internal
Census Date 09-Mar-2023
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
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 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

Trimester 3, External
Census Date 05-Oct-2023
Coord/Lect: Miss 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

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.