University of Technology SydneyHandbook 2007

22320 Accounting for Business Combinations

6cp

Requisite(s): 22207 Accounting Transactions and Business Decisions OR 222070 Accounting Transactions and Business Decisions OR 22205 Accounting B OR 222050 Accounting B

These requisites may not apply to students in certain courses.

There are also course requisites for this subject. See access conditions.


Undergraduate

Together with the corequisite subject, this subject deals with the application and analysis of prescribed accounting treatments and surveys the institutional and legal framework of modern Australian accounting. It refers to international accounting standards and local and overseas standards and exposure drafts and emphasises reporting. Main topics include accounting for companies including debt and equity and its restructuring, accounting for acquisition of assets including business enterprises, valuation and goodwill, consolidated accounts of complex economic entities, accounting for associate companies and joint ventures, corporate restructuring and liquidation. The subject deals with preparation of accounts to meet corporate law and professional disclosure requirements and looks at emerging issues and exposure drafts. It makes extensive use of spreadsheet programs. Students are expected to produce business-quality reports using word-processing programs.


For detailed information, see the full subject description at:
http://www.business.uts.edu.au/courses/subject/syllabus/22320.pdf

Fee information

2007 contribution for post-2004 Commonwealth-supported students: $889.75
2007 amount for undergraduate domestic fee-paying students: $2,280.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2007 for Commonwealth-supported students who commenced after 2004 and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Domestic fee-paying students and international students should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.