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University of South Australia

Bachelor of Commerce

Bachelor of Commerce (and combined degrees, except law)

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ACCT 3007 Financial Accounting 3

Students enrolled in Financial Accounting 3 will be able to understand the mechanism behind corporate accounting and reporting requirements a little better. Students will study topics such as accounting for non-current assets, alternative business structures, introduction to consolidated entities, consolidations, the economic entity, preparation of consolidated financial statements including goodwill/discount on acquisition and the elimination of inter-entity transactions and balances, non-controlling interests and equity accounting, foreign currency transactions and transactions.

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