Sample Paper on Corporate Accounting
Added on 2021-06-15
16 Pages3154 Words33 Views
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Running head: CORPORATE ACCOUNTINGName of the StudentName of the UniversityAuthor Note
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CORPORATE ACCOUNTING1Executive Summary: The relevant discussions of the study have been taken into consideration with aspects ofcorporate accounting in terms of “Telstra Corporations limited”. The report has beensegregated into two parts, the first part has stated about the qualitative characteristics ofcompatibility and relevance thereby disclosing the environmental reporting practices. Thesecond part of the study have shown the intention of pre-acquisition entries during thedepression of consolidated financial statements. The findings of the study reveal that theoverall sustainability and judgement of the company with the stakeholder is more than 71%and it is aimed at focusing 68% reduction in greenhouse gas emissions. The sustainabilityefforts have concentrated on most significant issues associated to reaching to more than63000 people via digital literacy programs and their employees taking part in more than 8900volunteering days in the community. Some of the other excerpts of the study have found thatthe pre-acquisition entries are conducive in preventing any instance of “double counting ofassets”. The pre-acquisition entries are also conducive vital in preventing any instance of“double counting” associated with the equities of the concerned organisation.
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CORPORATE ACCOUNTING2Table of ContentsIntroduction:...............................................................................................................................3Discussion:.................................................................................................................................3Part A 1a:....................................................................................................................................3Part A 1b:...................................................................................................................................5Part A 2......................................................................................................................................7Part A 3......................................................................................................................................8Part B 1.......................................................................................................................................9Part B 2.......................................................................................................................................9Part B 3.....................................................................................................................................10Part B 4.....................................................................................................................................10Part B 5.....................................................................................................................................11Conclusion:..............................................................................................................................12References................................................................................................................................13
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CORPORATE ACCOUNTING3Introduction:The analysis based on the financial statement of the company is depicted to be havinga significant role in terms of corporate accounting. It is to be discerned that financialstatements often serve as a performance statement of company. Therefore, “consolidatedbalance sheet”, “comprehensive income statement”, “cash flow statement” and the “statementshowing equity changes”, cannot be overlooked. The consideration of these vital thingsserves as various qualities of financial statements and the environmental aspects for makingdisclosure about compliance to the top management. The present study has discussed thevarious aspects of corporate accounting in terms of “Telstra Corporations limited”. The reporthas been segregated into two parts, the first part has stated about the qualitativecharacteristics of compatibility and relevance thereby disclosing the environmental reportingpractices. The second part of the study have shown the intention of pre-acquisition entriesduring the depression of consolidated financial statements (Leung, Parker & Courtis, 2015).Discussion: Part A 1a:The important aspects of the qualitative characteristics considered from the excerptsof financial report are related to “comparability, understand ability and reliability” of thereporting. In this segment, the principle of relevance and comparability is duly discussed withreference to the financial statement of Telstra Corporations (Telstra.com.au, 2018).Relevance: The important aspect of relevance of in the financial report states that the varioustypes of qualitative data should be relevant to the information which is being investigated bythe stakeholders. As the statements have a critical role in the economic decision-making, theresults of this information must be considered with utmost care. Henceforth, the omission ofsuch information can lead to detrimental repercussions. The total amount of dividend
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