PRESCRIBED TEXT FOR:
Institution: OTEN (Open Training and Education Network) - 2014 Full Year Course
Course Code: FNSACC504A
Subject: Prepare Financial Reports for Corporate Entities
AT NEPEAN COLLEGE OF TAFE, SEMESTER 1 2014
This fully updated new edition of Company Accounting: Prepare Financial Reports for a Reporting Entity uses the clear, concise writing style and logical structure of the previous edition to help students master the rigours of this often complex subject.
This text provides a complete overview of the key principles for recording and reporting the financial activities of companies in accordance with current legislation and accounting standards.
The text's self-paced approach makes it ideal for both classroom delivery and student self-study.
Features and Benefits
* An overview outlining the topics to be presented.
* Assessment questions to help students assess their understanding and consolidate their skills.
* Self-assessment questions (with solutions at the end of the text) to encourage ongoing student revision.
* Practical, comprehensive worked examples - with easy to follow solutions - make difficult areas easier to understand.
* Chapter 10: Consolidated Financial Statements - Wholly Owned Subsidiaries - has been updated to reflect the substanital change in the treatment of dividends from pre acquisition profits.
1. Incorporated entities - formation, documentation and statutory records
2. Capital raising - shares
3. Capital raising - debt
4. Conversions to companies
5. Distributions of after-tax profit - reserves and provisions
6. Accounting for income taxes -tax-effect accounting
7. Company financial statements -statement of comprehensive income and statement of changes in equity
8. Company financial statements - statement of financial position
9. Company financial statements - statements of cash flows
10. Consolidated financial statements - wholly owned subsidiary
11. Self-assessment solutions