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.<br/><br/>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... -- Course Website
Prerequisites: ACCT1101 Financial Accounting