ACC20013 Company Accounting
About this unit
The aim of Company Accounting is to introduce and familiarise students with mandatory reporting practices with an emphasis on international accounting standards and the Australian corporate regulatory framework. Students will be made aware of different technical methods and the theoretical underpinning of these methods in order to assist them in the preparation of accounting information and financial statements in a form suitable for publication. These concepts will be illustrated and applied through the various stages of a business, from its inception through to further acquisitions, trading and termination of a business or group of related entities.
- Nature & Regulation of Companies
- The Conceptual Framework
- Shareholders’ Equity: Share Capital and Reserves (includes advanced issues)
- Accounting for Income Tax
- Business Combinations
- Consolidations and Consolidated Financial Statements
- Accounting for Property Plant and Equipment
- Impairment of Assets
- Accounting Standards and Financial Statement Disclosure Corporate Governance and Other Corporate Reporting
This unit is found in Bachelor of Business With a Major in Accounting.