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Accounting for companies is a fundamental part of professional accounting practice. Large companies have specific accounting requirements which require a thorough knowledge of accounting standards and the Corporations Act 2001. The course assumes prior knowledge from the previous financial accounting course. The ACC2115 course expands on the knowledge from the previous courses in that it specifically focuses on the accounting requirements/regulations of companies. This course develops skills and knowledge required for the higher levels of theory and practice in the accounting major.

This course is designed to enable students to acquire the basic skills of company accounting. Based on the Australian Qualification Framework, Threshold Learning Outcomes for this course will be developed in the areas of Judgement, Knowledge, Critical Analysis and Problem Solving and Communication skills. A focus of the course is the development of practical skills. For example, students will prepare basic company accounting records required for a simulated consolidation of companies as a part of their assessment.