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CO5122 - Accounting for Corporations

Credit points: 3
Year: 2014
Student Contribution Band: Band 3
Administered by: School of Business (pre 2015)

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.
Prerequisites: CO5117
Inadmissible
Subject
Combinations:
CO5107

Availabilities

Townsville, Internal, Study Period 2
Census Date 28-Aug-2014
Coordinator: Ms Karen Ness
Lecturers: Ms Karen Ness, <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).

Cairns, Internal, Study Period 2
Census Date 28-Aug-2014
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%).

JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coordinator: Ms Karen Ness
Lecturer: Dr Kannaiah Desti.
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, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator: Ms Karen Ness
Lecturer: Dr Kannaiah Desti.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).
Restrictions: An enrolment quota applies to this offering.

JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
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%).

JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
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%).

JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
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%).

JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator: Ms Karen Ness
Lecturers: Mr Brett Vance, <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); other exams (50%).

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.