Module Code: ACT503

Module Title: Corporate Accounting

Question 1:

Accounting for income tax. Ability to demonstrate the calculation of taxable income, journal entries of current tax liability, prepare deferred tax worksheet and journal entry of DTA & DTL by following the requirements of AASB 112.

Question 2:

Consolidation worksheet entries Ability to prepare consolidated worksheet entries, including an acquisition analysis with a calculation of goodwill, consolidation journal entries, pre-acquisition analysis, non-controlling interest, dividend adjustments, intergroup sales, and transfer.

Question 3:

Entity control and control criteria. Ability to discuss requirements of AASB 10 in respect of the control criteria.

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