12644 (v.3) Accounting (Professional Practice) 321
| Area: | School of Accounting |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Seminar: | 1 x 3 Hours Weekly |
| Prerequisite(s): | 305229 (v.1) Accounting (External Reporting) 260 or any previous version
OR
305227 (v.1) Accounting for Business and Society 261 or any previous version
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| Syllabus: | Accounting for goodwill, acquisitions, multiple subsidiaries, step-by-step acquisitions, sale of shares and loss/retention of control in subsidiaries, reverse subsidiaries, indirect holdings, foreign subsidiaries, equity method. |
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| Unit Outcomes: | On successful completion of this unit students will have- Demonstrated an understanding of Accounting for goodwill, acquisitions, multiple subsidiaries, step-by-step acquisitions, sale of shares and loss/retention of control in subsidiaries, reverse subsidiaries, indirect holdings, foreign subsidiaries. Developed and demonstrated skill at presenting an argument in support of a proposition. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | CPA/ICAA. Accounting Handbook. (updated annually). Sydney, Pearson Education. |
| Unit Texts: | No prescribed texts. |
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| Unit Assessment Breakdown: | Test 50%, Folio of work 40%, Presentation 10%. This is done by grade/mark assessment. |
Current as of: February 2, 2004
CRICOS provider code 00301J
