Enhanced sources of funds for ASX listed companies

CORPORATE AND
FINANCIAL
ACCOUNTING

ABSTRACT
The project report abstracts about various kind of sources by which a company can
enhance their funds. As well as about two ASX listed companies' source of funds are evaluated
for three years. Further, different kind of entities are summarized in terms of compliance and
reporting requirement.

Table of Contents
ABSTRACT.....................................................................................................................................2
INTRODUCTION...........................................................................................................................4
MAIN BODY...................................................................................................................................4
PART (A).........................................................................................................................................4
(I) Items which are recorded in the owner's equity section of both companies..........................4
(ii) Explanation of the movement in each item recorded under the owner equity section.........6
(iii) Explanation of items that are recorded under liabilities section..........................................7
(iv) Explanation of the movement in each item recorded under liabilities section.....................8
(v) Advantages or disadvantages of each sources of fund each of selected companies............10
PART (B).......................................................................................................................................12
Concept of small, large proprietary company and reporting entity..........................................12
CONCLUSION .............................................................................................................................13
REFERENCES..............................................................................................................................14
APPENDICES ..............................................................................................................................15

INTRODUCTION
The corporate accounting can be defined as a field of accounting that is associated with
the process of managing entire accounting functioning in companies (Watson, 2015). In addition,
it is related to the implementation of accounting functions in some special case such as
amalgamation etc. This is broad part of accounting because in it all type of financial accounts are
prepared. The financial accounting can be defined as a type of accounting that is related to the
tracing entire financial transaction of companies. As well as under this only financial accounts
are prepared like balance sheet, income statement etc. Under the project report two ASX listed
companies are selected which are Dexus limited and Amcor plc. The Dexus limited company
operates in commercial property sector and its headquarter is in Sydney, Australia. On the other
hand, the Amcor plc is a global packaging company which produce flexible packaging and
containers for food, beverage etc. Its headquarter is at Melbourne, Australia.
In the project report, these companies' financial statements are analysed to assess the
items that are recorded in equity section, liability section. In addition, benefits and limitations of
each source of fund of both companies are described. In the end part of project report, concept of
small, large and reporting entity is mentioned.
MAIN BODY
PART (A)
(I) Items which are recorded in the owner's equity section of both companies.
Owner's equity- This is one of the important section which is included in balance sheet of
companies. Basically, the owner's equity defines about investment of owner in the business
venture.
Dexus limited company: In this company's owner equity section, various kind of items are
included that are as follows:
 Common stock- It can be defined as a kind of security which shows the ownership in an
organisation. As well as the holder of common stock have the right of voting and
selection of board members.