302128 (v.2) Accounting (Corporate) 511

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Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
Seminar:	1 x 3 Hours Weekly
Prerequisite(s):	302129 (v.2) Accounting (Financial) 510 or any previous version
Syllabus:	Topics will include accounting for company formation, recurrent changes in shareholders equity and debt capital. Tax-effect accounting, format and content of published reports, statement of cash flows, liquidation and acquisition of assets. Financial accounting theory, regulation and reporting environment. Selected current advanced topics in corporate reporting.
Unit Outcomes:	To develop students' skills in solving problems relating to accounting for companies and communicating the solutions to interested parties.
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:	Ernst and Young, Endeavour Limited Financial Statement, Latest Edition. Leo K and Hoggett J, Company Accounting in Australia (2001), John Wiley. Peirson G and Henderson S, Issues in Financial Accounting (2002), Longman. Duncan K and Irvine J, Company Accounting Procedures (1999), Butterworths.
Unit Texts:	Sims & Clift (2001) Australian Corporate Accounting, McGraw-Hill. ASCPA/ICAA, (2004), Accounting Handbook, Vol. 1 - Part 2, Victoria, Prentice Hall. Financial Accounting - Theory and Issues - Custom publication by McGraw-Hill.
Unit Assessment Breakdown:	Assignment 10%, Mid-Semester Test 40%, Final Exam 50%. This is by grade/mark assessment.
Year Location Period Internal Area External Central External 2004 Bentley Campus Semester 1 Y   Y 2004 Bentley Campus Semester 2 Y   Y 2004 Bentley Campus Summer Period Y     2004 Dongbei Uni Econs Fin China Trimester 1A Y     2004 Dongbei Uni Econs Fin China Trimester 2A Y     2004 Dongbei Uni Econs Fin China Trimester 3A Y     2004 Mktg Inst of S'pore Trimester 2A Y     2004 Mktg Inst of S'pore Trimester 3A Y     2004 Open University HK Trimester 2A Y     2004 Open University HK Trimester 3A Y