CQ University, Australia offers this basic accounting course. This university has spread out their campuses in many cities like Branyan Brisbane Cairns Emerald Mackay Melbourne Noosaville Rockhampton Sydney.
By learning this subject students get to employ the practical application of accounting standards and business law to the financial records of companies. This subject touches the areas of the nature and regulation of companies; financing of company operations; availability of profits for distribution; accounting for income tax; business combinations; consolidated financial statements; liquidation of a company and statement of cash flows.
The importance of this course for Australian students
Corporate Accounting is a special branch of accounting which studies the discipline of accounting for companies, preparation of their final accounts and cash flow statements, analysis and interpretation of companies’ financial results and accounting for specific events like amalgamation, absorption, preparation of consolidated balance sheets.
Common difficulties faced by students are-
1. Corporate Accounting builds on a relation between accounting and corporate laws; corporate accounting students have shown increased difficulties in understanding the legal aspects of the problems.
2. Students have to perceive the connection between accounting and legal face of corporate issues, they have to understand the corporate laws meticulously in the course of Corporate Accounting.
3. Corporate laws are very different from financial accounting; in Corporate Accounting students should apply those laws in accounting technique in order to evaluate a company’s profitability.
4. A corporate accountant should get the track of the records of all the transactions relating to issue of share must be recorded in the books of company, by means maintaining the debentures Accounts, addition to that maintaining the accounts of Bonus Shares, Right shares, Calculation of Managerial Commission and corporate tax.
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