AYB340 Company Accounting

A large number of entities are companies rather than, for example, sole traders or partnerships. Accordingly, as an accountant, most of the work you will undertake as a practitioner will involve accounting for companies. In this context, accountants are required to interpret and apply accounting standards, and other statutory requirements governing the accounting procedures reflected in the content of a company's financial statements. Accountants are also required to integrate and apply academic accounting knowledge to solving problems that arise in practice. This unit contributes to the knowledge and skills you will need to prepare financial statements for companies. This unit builds on the prerequisite units by applying accounting principles to complex company accounting issues. It also provides a foundation for subsequent units, which develop critical analytical skills through an examination of theoretical accounting issues, accounting regulation and practice.

Unit information

Unit code
AYB340
Faculty
QUT Business School
School/Discipline
Accountancy
Study area
Law and justice
Credit points
12

Dates and locations

Teaching period Dates Locations
Semester 1, 2020 24 February 2020 - 19 June 2020 Gardens Point
Semester 2, 2020 20 July 2020 - 13 November 2020 Gardens Point
Summer, 2020 16 November 2020 - 19 February 2021 Gardens Point
See all available class timetables for this unit

Fees

Commonwealth supported place (CSP) student contribution amount
2020: $1,394
Domestic fee-paying student fee
2020: $2,832
International student fee (excluding study abroad students)
2020: $3,900
Find out more about costs for study abroad students.

Guide to fees

Commonwealth supported place (CSP) student contribution amount
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens who study this unit:
  • as part of a QUT course and are eligible for a Commonwealth supported place (CSP)
  • as a cross-institutional student who has a Commonwealth supported place at their home university.
Domestic fee-paying student fee
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens, who study this unit:
  • as part of a QUT course and are not eligible for a Commonwealth supported place (CSP)
  • as part of a QUT course during Summer Semester
  • as a cross-institutional student who does not have a Commonwealth supported place at their home university
  • as a single-unit study student.
International student fee
For international students who study this unit:
  • as part of a QUT course
  • as a cross-institutional student.

Previous study requirements

Prerequisites
AYB200 or AYB121
Equivalents
AYX340

Guide to previous study requirements

Prerequisites
To enrol in this unit, you must have completed these prerequisite units (or have credit, advanced standing or exemption for them), or be able to demonstrate that you have equivalent background knowledge.
Anti-requisites
You can’t enrol in this unit if you have completed any of these anti-requisite units.
Co-requisites
To enrol in this unit, you must have already completed these co-requisite units, or you must enrol in them at the same time.
Equivalents
You can’t enrol in this unit if you have completed any of these equivalent units.
Assumed knowledge
We assume that you have a minimum level of knowledge in certain areas before you start this unit.

Unit outlines

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Disclaimer: Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of the teaching period.