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ACCT19061  Corporate Accounting

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, financial statements, amalgamation; equity accounting; pooling of interests; liquidation of the corporation; current cost accounting; and trust and estate accounting. In all topics, emphasis will be given to both the concepts and the techniques of accounting.

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

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