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BX3011 - Company Accounting

Credit points: 3
Year: 2012
Student Contribution Band: Band 3
Administered by: School of Business

This subject is concerned with accounting for the formation, operations and winding-up of companies, and the disclosure of relevant corporate information in financial statements. The following areas are covered: (a) company formation, accounting for share issues and reorganisations (b) tax-effect accounting (c) disclosure requirements (d) business combinations (e) consolidated accounts and (g) liquidations.

Learning Outcomes

  • demonstrate an understanding of accounting for the formation of companies;
  • prepare accounts for business combinations and reorganisations;
  • prepare accounts for liquidations and receiverships;
  • prepare group accounts;
  • conduct tax effect accounting.

Graduate Qualities

  • The ability to adapt knowledge to new situations;
  • The ability to define and to solve problems in at least one discipline area;
  • The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
  • The ability to deploy critically evaluated information to practical ends;
  • The ability to find and access information using appropriate media and technologies;
  • The ability to evaluate that information;
  • The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
  • The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
  • The ability to reflect on and evaluate learning, and to learn independently in a self directed manner;
  • The ability to manage future career and personal development;
  • The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
  • The ability to work individually and independently;
  • The ability to use online technologies effectively and ethically.
Prerequisites: BX2011 OR CO1003 OR CO1001
Inadmissible
Subject
Combinations:
CO2002 AND CO3014

Availabilities

Cairns, Study Period 2, Internal
Census Date 23-Aug-2012
Coordinator: Ms Karen Ness
Lecturer: <Person not found>.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 21, Internal
Census Date 12-Apr-2012
Coordinator: Ms Karen Ness
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 22, Internal
Census Date 09-Aug-2012
Coordinator: Ms Karen Ness
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 23, Internal
Census Date 06-Dec-2012
Coordinator: Ms Karen Ness
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Singapore, Study Period 53, Internal
Census Date 15-Nov-2012
Coordinator: Ms Karen Ness
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Townsville, Study Period 2, Internal
Census Date 23-Aug-2012
Coord/Lect: Ms Karen Ness.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
  • 12 hours workshops/Seminars
Assessment: end of semester exam (60%); other exams (20%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

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.