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CO5122 - Accounting for Corporations

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

This subject is particularly useful to students enrolled in the Graduate Certificate of Accounting, Graduate Diploma in 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 postgardaute 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

  • end of semester exam (50%)
  • assignments (25%)
  • online quiz (25%).
Prerequisites: CO5117
Inadmissible
Subject
Combinations:
CO5107

Availabilities

Townsville, Internal, Study Period 2
Census Date 27-Aug-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

External, Study Period 2
Census Date 27-Aug-2020
Workload expectations:

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

  • 0 hours
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 53
Census Date 03-Dec-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 52
Census Date 06-Aug-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 21
Census Date 09-Apr-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 22
Census Date 06-Aug-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 23
Census Date 03-Dec-2020
Workload expectations:

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

  • 36 hours lectures - As per Subject Guide
  • 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.