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ACCT20054  Financial & Company Accounting

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.

Central Queensland University Handbook
This handbook was correct as at: 07-May-2002

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