CO1003:03
Contemporary Accounting Principles and Systems 2
Townsville, Cairns
HECS Band 2
26 hours lectures, 12 hours tutorials, 12 hours workshops. Semester 2.
Staff: Mr R Ahmed (Townsville campus); Mr D Smorfitt (Cairns campus).
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:
- explore more complex issues of accounting.
Assessment by two class tests (15% each) (30%); examination (70%).