James Cook University Subject Handbook - 2000

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CO3011:04

Financial Accounting 2

Townsville, Cairns

Prerequisites: (CO2001 or CO3013) (CO2002 or CO3014)

26 lectures, 24 tutorials. Second semester.

Staff: Ms K Herbohn.

The theory and practice relevant to current issues in financial reporting in Australia.

Learning Objectives:

  1. identify contemporary issues of concern to accountants in their consideration of appropriate accounting treatment of assets, liabilities, revenues and expense items;
  2. evaluate critically a selection of accounting regulations;
  3. describe and explain the underlying rationale for particular aspects of accepted practice in financial reporting;
  4. identify and evaluate possible future developments in financial accounting.

Assessment by assignment (10%); on-course test (20%); final examination (70%).

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