Filter By
Filter Reset
Semester
Class Notes (1,031,418)
AUS (35,057)
Monash Caulfield (129)

Class Notes at Monash University - Caulfield

ACF2100 Lecture Notes - Lecture 10: Issued Shares, Financial Statement, Rights Issue

Topic 10 Earnings per share Earnings per share is a ratio that is calculated by comparing an entitys profit with the number of ordinary shares it has on issue. Its used to compare the after-tax profit available to ordinary...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 4: Impaired Asset, Contingent Liability, Share Capital

Topic 4 Impairment of assets Business combination Impairment of Assets The purpose of the impairment test is to ensure that assets are not overstated than the worth of the assets in the financial reports. If the CA of the...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 3: Deferred Tax

Topic 3 PPE PPE are tangible assets that are held for use, and are expected to be used during more than one period. AASB 116 allows a choice of two possible measurement models: Revaluation model (This week) Cost model (Nex...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 9: Equity Method, Retained Earnings, Financial Statement

Topic 9 Equity Accounting (a specific accounting method-the equity method) Associates and Joint Ventures (JVs) are accounted for using the equity method. 1) An associate is an entity over which the investor has significant...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 2: Income Tax, Deferred Tax, Satb

Topic 2 Accounting for income tax: Current Tax Issues Accounting profit: the determination of accounting profit derived by applying generally accepted accounting principles accounting standards. Taxable profit: determined...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 6: Financial Statement, Retained Earnings

Topic 6 Consolidation: wholly owned subsidiaries 1. Consolidated financial statements involve combineadding together of the financial statements of all entities within a single economic entity. (group perspective) The enti...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 7: Consolidated Financial Statement, Financial Statement, Interest Expense

Topic 7 Intra-group transactions (elimination) Step 4 When related entities trade with each other: A. Consolidated financial statement only include the transactions between the group external entities, Hence, the effects ...

Accounting
ACF2100
Michelle (Chenlan) Song
ACF2100 Lecture Notes - Lecture 1: Share Capital, Private Placement, Retained Earnings

Topic 1 Regulation financing company operations A) Issue shares st nd rd Instalment basis: 1 Application; 2 Allotment; 3 call 1 Dr. Cash Trust (A) Cr. Application (L) (Cash received on application) 2 Dr. Application (L) D...

Accounting
ACF2100
Michelle (Chenlan) Song
BTX3991 Lecture Notes - Lecture 10: Victimisation, Oracle Corporation, Vicarious Liability

Positive duties on employers under the EOA - 1. Accommodation of an employees caring responsibilities (s 19): o An employer must not, in relation to the work arrangements of an employee, unreason...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 9: Fundamental Breach, Bob Jane, Natural Person

Employment Law Notes Week 9 Termination of Employment - Important because o By terminating the contract of employment, the employer deprives individual workers of the major so...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 10: Well-Founded Relation, Wrongful Dismissal, Nambucca Shire

Employment Law Notes Week 9 and 10 Wrongful termination remedies for employees Wrongful termination by an employer employee options Option 1 the unfair dismissal claim Where it fits - ...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 8: Qantas, Fair Work Commission, Xstrata

Employment Law Notes Week 8 Collective Bargaining and agreement-making Collective bargaining in Australia today - The process of negotiating a collective agreement o A Collective Agreement: ...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 8: Coles Supermarkets, Secret Ballot, Aldi

The better off overall test (BOOT) - Under s 193, the FWC must not approve an enterprise agreement unless it is satisfied that each award-covered employee will be BETTER OFF OVERALL under the agreement t...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 8: Fair Work Commission, The Employer, Enterprise Bargaining Agreement

Step 2: Employer issues employees with Notice of Representational Rights - An employee who will be covered by a proposed enterprise agreement has the right to appoint a bargaining representative to repre...

Business Law and Taxation
BTX3991
All Professors
BTX3991 Lecture Notes - Lecture 12: Endangerment, Fair Work Commission, Better Off

Employment Law Notes Better Off Overall Test The better off overall test (BOOT) - Under s 193, the FWC must not approve an enterprise agreement unless it is satisfied that each award-covered employee ...

Business Law and Taxation
BTX3991
All Professors

Log In


OR

Don't have an account?

Join OneClass

Access over 10 million pages of study
documents for 1.3 million courses.

Sign up

Join to view


OR

By registering, I agree to the Terms and Privacy Policies
Already have an account?
Just a few more details

So we can recommend you notes for your school.

Reset Password

Please enter below the email address you registered with and we will send you a link to reset your password.

Add your courses

Get notes from the top students in your class.


Submit