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Online unit

Corporate Accounting

Overview of the unit

Unit code: ACC20001
Duration: 1 Teaching Period
Contact hours: Recommended 8 hours of study per week

About this unit

This unit of study seeks to introduce students to the fundamental principles and practice of corporate accounting. By examining a broad-based selection of topics that broadly correspond with the life-cycle stages of a company’s existence, students will become familiar with the practical implementation and application of accounting rules in a corporate environment. On successful completion of this unit, students should be able to understand, describe and account for a range of financial events likely to be encountered in a corporate setting.

Content

  • The unit covers the following general topic areas:
  • Corporate entities
  • Accounting for shares and debentures
  • Accounting for dividends and reserves
  • Acquisition of assets
  • Accounting for corporate investments: joint arrangements, consolidation accounting
  • Liquidation and winding-up