Corporate Accounting
Duration:
1 Teaching Period
Unit Code:
ACC20001
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
- 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