306-208 Accounting for Corporate Entities

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306-208 Accounting for Corporate Entities
Credit Points	12.5
Coordinator	Associate Professor Matthew Pinnuck
Prerequisites	306-202 Intermediate Financial Accounting (or equivalent).
Semester	1, repeat 2 (view timetable)
Contact	Two 1-hour lectures and a 1-hour tutorial per week
Subject Description	This subject examines key financial accounting topics at both an applied and theoretical level. Topics covered include advanced consolidation, accounting for intangibles, accounting for derivatives, accounting for investments in associates, translating overseas subsidiaries, accounting for financial instruments, market value accounting and standards that deal with specific issues such as earnings per share and accounting for employee options.
Generic Skills	High level of development: application of theory to practice; interpretation and analysis; critical thinking. Moderate level of development: written communication; problem solving; synthesis of data and other information; evaluation of data and other information; receptiveness to alternative ideas. Some level of development: oral communication; collaborative learning; team work.
Assessment	A 3-hour end-of-semester examination (80%) and a 1-hour mid-semester test (20%).
Prescribed Texts	To be advised.

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Status:                   Official 2007
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