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Course details
This course examines the application of accounting theory, accounting standards and business law to the financial record of Australian companies. More specifically the topics being studied revolve around accounting for companies. The areas looked at include company formation, profit distribution, the role of reserves, liquidation, consolidation, capital reconstruction and equity accounting. While there is a strong theoretical component associated with this course, emphasis is also placed on the techniques of accounting in this area. By the time this course is completed, the student will have looked at all types of business ownership and their corresponding accounting issues in relation to recording transactions. If you have recently completed studies in Financial & Company Accounting in an Australian undergraduate program, you are advised to seek substitution for this course if it is compulsory for your current program. Alternatively, if your program allows, you may seek exemption.
Course at a glance
| Career: | Postgraduate |
| Credit points: | 8 |
| Requisites: | Prerequisite course ACCT 20052 Financial Accounting, and only available to students studying the Master of Accounting or Master of Professional Accounting Programs. |
| Student Contribution Band: | 2 |
| EFTSL: | 0.16667 |
Course availability
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