Skip to Content

ACCG871: Advanced Corporate Accounting

Lecturer in charge

Ms Fiona Foster

Availability

D1 - Day; Offered in the first half-year
D2 - Day; Offered in the second half-year
E2 - Evening; Offered in the second half-year
Unit Outline

Websites

Handbook entry

Coursework unit website - Online learning @ MQ (Login required) 

Also refer to the MCom + MIB Student Guide

Description

This is an advanced unit in financial accounting that examines accounting for business activities conducted through a corporate group structure. As such, the unit deals with the preparation of consolidated income statements and balance sheets as well as cash flow statements, equity accounting, foreign subsidiaries and other topics in the area of group accounting. The unit is very practical and emphasises the development of analytical thinking and problem solving skills. This unit is specifically designed to equip students with knowledge and skills necessary for successful completion of Financial Accounting in the CPA or the CA program.

Topics

  • Recent developments in financial reporting
  • Presentation of financial statements including cash flow statements
  • Income Tax accounting
  • Property, Plant & Equipment
  • Intangible assets
  • Impairment of assets
  • Business Combination accounting
  • Consolidation accounting - fundamental principles
  • Consolidation accounting - minority interests
  • Consolidation accounting - intra-entity transactions
  • Consolidation accounting - indirect ownership interests
  • Foreign subsidiaries
  • Accounting for associated entities

Withdrawing from a unit

Students can withdraw from units via eStudent

Student Email

Macquarie students are issued with an official University email.

MAcc and PGDipAcc Transition

These degrees are changing to a semester based program in 2010

2009 PG Programs Brochure

Download 2009 Postgraduate Program Brochure

Application for CPA Program

Information about CPA Program Application process.

Support for ACCG834

Academic Support for students enrolled in ACCG834.

Trimester 2 - Final Exam

2009 Final-Trimester 2 Exam Timetable now available

Class Registrations

Open from 9th July 2009 for Trimester 3 and Semester 2

Course Completion Letter

Select the best form for your situation from here.

New MAcc Guide for 2009

2009 Postgraduate Accounting Guide