James Cook University Subject Handbook - 2000

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CO1003:03

Contemporary Accounting Principles and Systems 2

Townsville, Cairns

26 lectures, 24 tutorials. Second semester.

Staff: Ms K Herbohn.

This subject introduces more complex accounting issues including: accounting for financial statement elements; preparation of financial statement (such as cash flow statements) for sole traders, partnerships and companies; and evaluation of the historic cost accounting system in the context of the Australian conceptual framework and alternative accounting systems.

Learning Objectives:

  1. explore more complex issues of accounting.

Assessment by class test (10%); written assignment (15%); oral presentation (5%); examination (70%).


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