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Class Notes (1,031,300)
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Deakin (946)
MAA363 (9)

Class Notes for MAA363 at Deakin University

Corporate Accounting

MAA363 Lecture Notes - Lecture 7: Takeover, Natural Key, Financial Statement

Week 7: Accounting for Investments: Equity investments = the shares of companies The accounting for investments in ordinary shares is based on the extent of the investors influence over both the operating and financial aff...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 4: Finance Lease, Operating Lease, Interest Expense

Week 4: Accounting for Leases Lease = an agreement whereby the lessor conveys to the lessee in return for a payment or series of payments on the right to use an asset for an greed period of time 1. Finance leases a. If the...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 6: Annual Leave, Book Value, Deferral

Week 6: Accounting for income taxes (deferred tax) Current tax consequences: E.g. nondeductable expenses e.g. unpaid maintenance fee of 20 dollars taxable profit is greater than accounting profit Hence current tax in 201...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 5: Annual Leave, Deferred Tax, Accrual

Week 5: Accounting for Income Taxes Tax vs Accounting Profit: Accounting profit: Based on accounting standards = revenue expenses Used accrual basis Tax Profit: Based on income tax assessment act = taxable (assessable...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 4: Earnings Management, Unlimited Company, Stock Exchange

Week 1: Corporate Reporting Requirements, Financial Reporting Quality and Earnings Management: Corporate Reporting Requirements Annual Reports: Any entity regulated by Corporations Act is required to prepare one. E.G. o ...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 2: Market Capitalization, Deferred Tax, Employee Benefits

Week 2: Recognition and measurement of assets property, plant and equipment Recognition and Measurement of PPE: Initial recognition = at acquisition date, PPE is initially recognised at cost. In order to establish that an...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 8: Financial Statement, Share Capital, Retained Earnings

Week 8: Accounting for Investments in subsidiaries Consolidation: Where a reporting entity (parent) controls another entity (subsidiary), AASB 10 requires the parent company to prepare consolidated financial statements. Co...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 10: Book Value, Financial Statement

Week 10: Accounting Policies and other Disclosures AASB108 prescribes the criteria for selecting and changing accounting policies. Its intended to enhance the relevance, comparability and reliability of financial statement...

Business and Law
MAA363
Any
MAA363 Lecture Notes - Lecture 3: Identifiability, Book Value, Contingent Liability

Week 3: Accounting for Intangibles Intangible Asset = an identifiable nonmonetary asset without physical substance Examples: patents, mastheads brand names, copyrights, research and development, trademarks etc. It must b...

Business and Law
MAA363
Any
Permachart - Marketing Reference Guide: Security Interest, Consequential Damages, Parol Evidence Rule

TM permacharts S a le s&L e a s e so fG o o d s General Considerations Un...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Secured Transaction, Chattel Mortgage, Security Interest

permacharts TM S e c u r e dT r a n s a c t io n s Scope ...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: Statement Of Changes In Equity, Retained Earnings, Cash Cash

permacharts MT FINANCIAL STATEMENTS • Financial statements are documents that are BALANCE SHEET (B/S) STATEMENT OF RETAINED EARNINGS (SRE) ...

Accounting
ACTG 2010
All Professors
Accounting II - Reference Guides

Advance your knowledge with our advanced Accounting II! This companion Guide to Accounting I develops the reader’s understanding of balance sheets before moving into an effective summary of how assets are treated for accou...

Accounting
ACTG 2010
All Professors
Cost Accounting - Reference Guides

Specialized Accounting quick reference information in one handy place! This Guide provides specialized reference material that flows naturally from the contents of its companion Guides Accounting I and Accounting II. The t...

Accounting
ACTG 2010
All Professors
Permachart - Marketing Reference Guide: New York Stock Exchange, Nyse American, Market Trend

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Stocks & Bonds WHAT IS A STOCK? WHAT IS A BOND? ...

Biology
BIOL2761
All Professors
Permachart - Marketing Reference Guide: Net Asset Value, Mutual Fund, U.S. Securities And Exchange Commission

l e a r n • r e f e r e n c e • r e v i e w permacharts TM Mutual Funds WHAT IS A MUTUAL FUND? PURCHASING & REDEE...

Biology
BIOL2721
All Professors
Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Business Communication, Human Communication, Jargon

Communication Success 2 Communication Success 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Permachart - Marketing Reference Guide: Predatory Pricing, Sales Promotion, Marketing Mix

Introductory Marketing 2 Introductory Marketing 3 permacharts TM ...

Business Administration
BUS 343
All Professors
Administrative Law - Reference Guides

Administrative law directly influences the life of every American citizen. All local, state and federal agencies operate pursuant to general Administrative law principles. An understanding of all administrative law functio...

Business Admin - Mgt
MGMT 10
All Professors
Organizational Behavior - Reference Guides

The systematic study of individual and group behavior within organizational structures is outlined in this coordinated Guide. Theories of leadership and individual behavior are related to the foundations of group behavior ...

Psychology
PSYC 302
All Professors
Introduction to Business Law - Reference Guides

Business law, sometimes referred to as corporate-commercial law, is a system of governance and regulations in connection with the creation, existence and dissolution of businesses. Today, Canadian businesses are governed b...

BLAW - Business Law
BLAW 464
All Professors
Management - Reference Guides

The complex aspects of Management are made clearer in this Guide. This powerful Guide provides comprehensive assistance to anyone who desires a deeper appreciation of basic Management principles. The fundamentals of organi...

BA - Business Administration
BA 2283
All Professors
Corporations - Reference Guides

Corporations are explained with clarity and precision in this informative Guide! This guide helps to remove some of the confusion that popularly exists concerning the purpose, the extent, and the legal effect of different ...

BA - Business Administration
BA 2283
All Professors
Marketing - Reference Guides

An easy to follow summary of every key marketing principle. The ability to effectively match a product or service to a need requires a well rounded understanding of the selling, public relations, and advertising that makes...

MBA - Master's in Business Admin
MBA 643
All Professors
Permachart - Marketing Reference Guide: Multilateral Treaty, European Economic Community, Statute Of The International Court Of Justice

l e a r n • r e f e r e n c e • r e v i e w permacharts TM International Law APPLICATIONS TREATIES ...

Commerce
COMM 404
All Professors
Permachart - Marketing Reference Guide: National Environmental Policy Act, Municipal Solid Waste, Criteria Air Contaminants

l e a r n • r e f e r e n c e • r e v i e w permacharts TM EEnvironmental Law ENVIRONMENTAL REGULATION NATIONAL ENVIRONMENTAL POL...

LAW
LAW 356
All Professors
Permachart - Marketing Reference Guide: Defeasible Estate, Leasehold Estate, Future Interest

l e a r n • r e f e r e n c e • r e v i e w permacharts TM PProperty Law ESTATES DESTRUCTIBILITY ...

LAW
LAW 253
All Professors
Permachart - Marketing Reference Guide: Meeting Of The Minds, Executory Contract, Uniform Commercial Code

l e a r n • r e f e r e n c e • r e v i e w permacharts TM CContracts WHAT IS A CONTRACT? STATUTE OF FRAUDS ...

Law and Business
LAW 603
All Professors

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