306-208 Accounting for Corporate Entities

Note

This subject is not essential for professional accreditation by either the ICAA or CPA Australia. It is however very useful preparation for professional examinations subsequent to graduation.

Credit Points

12.5

HECS Band

2

Coordinator

Mr M. Pinnuck

Prerequisites

306-202 Intermediate Financial Accounting (or equivalent)

Semester

2 (view timetable)

Contact

Two 1-hour lectures and a 1-hour tutorial per week

Subject Description

This subject examines key financial accounting topics by using a practical approach. Topics will include consolidations, statement of cashflows, foreign exchange translation, financial instruments, market value accounting, industry specific standards such as extractive industries, and standards that deal with specific issues such as earnings per share and research development expenditure.

This subject will be of benefit to those students with an interest in financial accounting and/or finance. An understanding of both preparation and financial analysis of accounts will be developed.

Assessment

A 3-hour end-of-semester examination (80%) and a mid-semester test (20%).

Prescribed Texts

To be advised.



Status:                   Official 2003
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