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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.