This unit follows on from Financial Accounting Applications and examines issues in financial accounting, particularly related to companies. It involves the study of funds statement preparation; accounting for share and debt issues, preparation of company financial accounting reports in compliance with current legislation, stock exchange listing rules and Australian accounting standards. This includes preparation of consolidated accounts and the equity method of accounting for investments and joint ventures, accounting for liquidations, for capital reorganisation and reconstruction and accounting for the extractive industries.
Prescribed Text - COMPANY ACCOUNTING 10TH EDITION
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