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CO5122 - Accounting for Corporations

Credit points: 3
Year: 2015
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

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 27-Aug-2015
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%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

Cairns, Internal, Study Period 2
Census Date 27-Aug-2015
Coordinator: Ms Karen Ness
Lecturer: <Person not found>.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

JCU Singapore, Internal, Study Period 53
Census Date 26-Nov-2015
Coordinator: Ms Karen Ness
Lecturer: Dr Kannaiah Desti.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

JCU Singapore, Internal, Study Period 51
Census Date 09-Apr-2015
Coordinator: Ms Karen Ness
Lecturer: Dr Kannaiah Desti.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

JCU Singapore, Internal, Study Period 52
Census Date 30-Jul-2015
Coordinator: Ms Karen Ness, Dr Sue Ciccotosto
Lecturer: Dr Kannaiah Desti.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).
Restrictions: An enrolment quota applies to this offering.

JCU Brisbane, Internal, Study Period 21
Census Date 02-Apr-2015
Coordinator: Ms Karen Ness
Lecturers: <Person not found>, Mrs Cassandra Bennett.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

JCU Brisbane, Internal, Study Period 22
Census Date 13-Aug-2015
Coordinator: Ms Karen Ness
Lecturer: Mrs Cassandra Bennett.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

JCU Brisbane, Internal, Study Period 23
Census Date 10-Dec-2015
Coordinator: Ms Karen Ness
Lecturer: Mrs Cassandra Bennett.
Workload expectations:
  • 36 hours lectures - As per Subject Guide
Assessment: end of semester exam (50%); quizzes or tests (25%); online quiz - as per the subject study guide (25%).

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.