Programs & Courses 2006
Student Handbook Home: Edition 2

ACCT20054 Financial and Company Accounting

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 this course is only to be studied by students in the Master of Accounting, Master of Professional Accounting or Graduate Diploma in Accounting Programs.
Student Contribution Band: 2
EFTSL: 0.16667
[View fees and charges information]
Course availability
Term Campus
Term 1, 2006 BNE FLEX GDC MEL ROK SYD
Term 2, 2006 BNE FLEX GDC HKG MEL ROK SYD
View Course Profile View e-Course Profiles
Course evaluation reports

Course evaluation results may be accessed using the Course Evaluation application in the My.CQU Portal at http://my.cqu.edu.au

PRINT WARNING - Printed copies of this document or part thereof should not be relied upon as a current reference document. ALWAYS refer to the electronic copy for the latest version.