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

Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
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.
Lecture:	1 x 1.5 Hours Weekly
Workshop:	1 x 1.5 Hours Weekly
Prerequisite(s):	312348 (v.1) Accounting (Financial) 520
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.
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.
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
2010	Bentley Campus	Semester 1	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