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Course details
This course examines the application of accounting theory, accounting standards and business law to the financial records of Australian companies. Topics studied include company formation; availability of profits for distribution; reserves, provisions and liabilities; company reporting, including a study of the application of accounting standards and stock exchange listing requirements; capital reconstructions; amalgamation and takeovers; consolidation of holding and subsidiary companies, liquidation of the corporation; and cash flow statements. In all topics, emphasis will be given to both the concepts and the techniques of accounting.
Course at a glance
| Career: | Undergraduate |
| Credit points: | 6 |
| Requisites: | Prerequisite: ACCT 11057 |
| Student Contribution Band: | 3 |
| EFTSL: | 0.12500 |
Course availability
| Term | Campus |
|---|---|
| 2008 Term One | BNE FLEX GDC MEL SYD |
| 2008 Term Two | BDG BNE EMD FLEX GDC GLD MEL MKY NZDS ROK SYD |
| 2008 Term Three | BNE FLEX GDC MEL NZDS SYD |
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
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