ACC2115 Company Accounting
Pre-requisite: ACC1102 or ACC2101 or ACC2103
Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at http://www.usq.edu.au/current-students/support/computing/hardware.
This course is designed to enable students to acquire basic skills of company accounting. Topics covered include the application of accounting entries for setting-up a company, alteration of capital; corporate governance; tax effect accounting; valuations and acquisitions of company assets (including entities); the presentation of accounts including consolidated financial statements for parent companies, (including foreign subsidiaries and associated companies); liquidations of companies; joint ventures; and equity accounting for associate companies. Formerly ACC3115.