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1. Financing Company Operations
2. Accounting for Income Tax
3. Property Plant and Equipment
4. Liquidation of companies
5. Business combinations.
6. Equity accounting
7. Introduction to consolidation
8. Navigation and financial statements and corporate governance
9. Wholly owned subsidiaries
10. Intra-group transactions
11. Non-controlling interest.
Details for new undergraduate courses
Level 2 core unit in the Accounting major sequence
Category B broadening unit for Bachelor of Arts, Bachelor of Design and Bachelor of Science students
Level 2 elective
Content This is an intermediate unit in financial accounting with a primary focus on accounting for companies. Current Australian practice is examined and integrated with broader theoretical perspectives, seeking to provide the student with a comprehensive and up-to-date understanding of the key relevant issues. The unit covers accounting for the main life stages of a corporation—birth, growth, death and taxes. The main areas covered include the nature of companies and their financing; accounting for income tax and goodwill; corporate annual report; disclosures and presentation; and accounting for company liquidation and consolidation. Other areas are also examined which relate to significant issues in the current corporate accounting environment.
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