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
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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. |
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Unit Outcomes: | To develop students' skills in solving problems relating to accounting for companies and communicating the solutions to interested parties. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
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. |
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Unit Assessment Breakdown: | Assignment 10%, Mid-Semester Test 40%, Final Exam 50%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Supplemental | Result Type: | Grade/Mark |
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Availability
| 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 | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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