Accounting for Corporations

• • Accounting for provision
  • Contingent liabilities and assets
  • Accounting policies
  • Impairment of assets
  • Property plant and equipment
  • Tax effect accounting
  • Shares and reserves
  • Statement of cash flows

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

• CUR-ACC240-Accounting - The Fundamentals of Business

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Additional requirements

No additional requirements

This subject aims to improve students' knowledge of accounting standards and examine a number of important accounting issues relating to companies, particularly accounting for provision; contingent liabilities and assets; accounting policies; impairment of assets, property plant and equipment, tax effect accounting; shares and reserves; and statement of cash flows.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

Find out more about the Academic Integrity module.

• Non-Invigilated eTest (20%)
• Report and Presentation (40%)
• Final Examination (40%)