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ACCT603 Accounting for Corporate Structures
10 cp
Prerequisites ACCT600 Accounting for Decision-Making
Teaching Organisation 3 hours per week for twelve weeks or equivalent.
The company form of organisation has been the most successful vehicle yet devised for pooling the savings and resources of many people and investing them to generate wealth. The fortune of these companies is vital for the economic well-being of society and their performance is closely watched. The key indicator of company performance is provided by company financial reports. An understanding of the accounting methods used to assemble these financial reports is essential if the performance of any company is to be successfully evaluated.
This unit is designed to provide students with an understanding of, and practise in applying, those accounting methods that are used in forming, reorganising, consolidating and liquidating company structures, and preparing financial statements for companies and groups of companies that comply with all legal and accounting requirements.
