CO1003:03
Contemporary Accounting Principles and Systems 2
Townsville, Cairns
Inadmissable Subject Combination: BU5002
26 lectures, 24 tutorials. Second semester.
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.
Assessment by class test (10%); written assignment (15%); oral presentation (5%); examination (70%).