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Curtin University
Courses Handbook 2011

This handbook contains information for courses and units at Curtin in 2011.
Information for current year courses and units is available at Courses Handbook 2010.

312350 (v.1) Accounting (Corporate Issues) 521

Note

Tutition Patterns

The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline.

Unit references, texts and outcomes

To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement.

Area: School of Accounting
Credits: 25.0
Contact Hours: 3.0
Lecture: 1 x 1.5 Hours Weekly
Workshop: 1 x 1.5 Hours Weekly
Prerequisite(s): 312348 (v.1) Accounting (Financial) 520 or any previous version
OR
302129 (v.2) Accounting (Financial) 510 or any previous version
Syllabus (HB): This unit will examine a number of accounting issues relating to: accounting for share capital, debts and reserves; income taxes; presentation of financial statements and other disclosure requirements; cash flow statement; business combinations; group accounts; financial accounting theory and regulation and reporting environment. The unit requires both a theoretical and practical understanding of issues. This unit requires a thorough understanding of selected sections of the following accounting standards: AASB 3 Business Combinations ;AASB 101 Presentation of Financial Statements ;AASB 107 Cash Flow Statement ;AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors ;AASB 112 Income Taxes ;AASB 127 Consolidated and Separate Financial Statements.
Field of Education: 080100 Accounting (Narrow Grouping)
SOLT (Online) Definitions*: Fully Online
*Extent to which this unit or thesis utilises online information
Result Type: Grade/Mark

Availability

Year Location Period Internal Partially Online Internal Area External Central External Fully Online
2011 Bentley Campus Summer School Y        
2011 Bentley Campus Semester 1         Y
2011 Bentley Campus Semester 1 Y        
2011 Bentley Campus Semester 2         Y
2011 Bentley Campus Semester 2 Y        
2011 Sydney Campus Semester 1 Y        
2011 Sydney Campus Semester 2 Y        
2011 Sydney Campus Summer Semester Y        
2011 Metropolitan College Malaysia Semester 2 Y        
2011 Miri Sarawak Campus Semester 2 Y        
2011 Singapore Campus Semester 1 Y        
2011 Singapore Campus Semester 2 Y        
2011 Singapore Campus Summer Semester Y        
2011 UHK SPACE Main Campus Semester 2 Y        

Area External refers to external course/units run by the School or Department or offered by research.

Central External refers to external and online course/units run through the Curtin Bentley-based Distance Education Area

Partially Online Internal refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External

Fully Online refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External