CO3013:04
Financial Accounting 1
Townsville, Cairns
Prerequisites: CO1001
Inadmissable Subject Combination: CO2001
26 lectures, 24 tutorials. First semester.
The nature of accounting theory, accounting theory and policy, alternative accounting models for profit and capital measurement, the role of empirical research and future trends in accounting.
Learning Objectives:
- demonstrate a knowledge and understanding of accounting theory and policy;
- apply this knowledge and understanding to analyse contemporary accounting regulation and the likely impacts of new developments in this area;
- demonstrate an understanding of the theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices;
- analyse and discuss selected trends in accounting.
Assessment by on-course test (10%); essay (15%); final examination (75%).
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