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CO5122 - Accounting for Corporations

Credit points: 3
Year: 2022
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

JCU Brisbane, Trimester 1, Internal
Census Date 10-Mar-2022
Workload expectations:

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

  • 36 hours lectures (didactic or interactive) - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 23-Jun-2022
Coordinator: Dr Dale Wadeson
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 36 hours lectures (didactic or interactive) - As per Subject Guide
  • assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 06-Oct-2022
Coordinator: Dr Dale Wadeson
Workload expectations:

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

  • 36 hours lectures (didactic or interactive) - As per Subject Guide
  • assessment and self-directed study

Trimester 3, External
Census Date 06-Oct-2022
Coordinator: Dr Dale Wadeson
Lecturer: Mr Ian Burnett.
Workload expectations:

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

  • 0 hours
  • 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.