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CO5122 - Accounting for Corporations

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

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.

Graduate Qualities

  • The ability to appraise information critically;
  • The ability to think laterally and be original;
  • The ability to conceptualise problems;
  • The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
  • The ability to make constructive contributions to project teams or collegial activities;
  • The potential to resolve conflicts.
Prerequisites: CO5117
Inadmissible
Subject
Combinations:
CO5107

Availabilities

Cairns, Study Period 2, Internal
Census Date 23-Aug-2012
Coordinator: Ms Karen Ness
Lecturer: <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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 52, Internal
Census Date 09-Aug-2012
Coordinator: Ms Karen Ness
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
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.