BUSN9120 Corporate Accounting

Dr Michelle Yeong

2016

4.5

1 x 3-hour workshop weekly

1 BUSN9118 - Financial Accounting Issues
2 Admission into MAF-Master of Accounting and Finance
2a Admission into MACC-Master of Accounting
2b Admission into MAM-Master of Accounting and Marketing
Must Satisfy: (1 and (2 or 2a or 2b))

BUSN9109 has been successfully completed

This topic provides students with a detailed knowledge of the impact of specific regulatory requirements and generally accepted accounting principles upon corporate accounting procedures. It will enhance students' existing knowledge of the factors regulating corporate accounting in Australia, and develop their ability to critically evaluate these accounting and reporting requirements. The topic traces the life-cycle of the company with emphasis upon the accounting procedure and problems involved.

This topic aims to

examine the impact of specific regulatory requirements and generally accepted accounting principles and corporate accounting procedures
enhance students' existing knowledge of the factors regulating corporate accounting in Australia
develop the ability to critically evaluate accounting and reporting requirements
trace the life-cycle of the organisation with emphasis upon corporate accounting procedures and problems involved
develop generic cognitive skills (especially analytical and evaluative skills), and
behavioural skills (especially personal and interpersonal skills) which can be employed in an organisational work environment.

At the conclusion of this topic, students will be able to:

apply the principles of the balance sheet approach to tax-effect accounting, and evaluate its desirability
account for business combinations
understand the need for and be able to prepare consolidated financial statements for economic entities comprising more than one legal entity
explain the process of liquidation of companies and be able to account for the winding up of a company.

Key dates and timetable

Timetable details for 2016 are no longer published.

This information is from current details held on the Student Information System. Please report any errors or omissions to the relevant College Office.