CO5105 - International Financial Accounting
| Credit points: | 03 |
| Year: | 2006 |
| Student Contribution Band: | Band 2 |
| Administered by: |
This subject provides students with an understanding of the main financial statements produced by an accounting system, and the process by which these statements are developed. The course covers financial recording processes, systems design, internal control, the perparation of financial statements, the responsibilities and constraints in the preparation thereof, together with an introduction to the recognition and measurement of specific financial statement elements.
Learning Outcomes
- develop technical competence in recording economic events in the accounting system;
- develop a familiarity with the social, institutional and regulatory structures affecting the practice of accounting;
- develop skills in analysing financial reports;
- explore issues associated with contemporary international corporate accounting practice;
- begin to develop skills in thinking about accounting phenomena and the evaluation of accounting research.
Graduate Qualities
- The ability to think critically, to analyse and evaluate claims, evidence and arguments;
- The ability to speak and write logically, clearly and creatively;
- The ability to calculate, produce, interpret and communicate numerical information;
- The ability to use a variety of media and methods to retrieve, analyse, evaluate, organise and present information.
| Prerequisites: | As contained in the JCU/GuangZhou University agreement. |
Availabilities | |
| , , Study Period 38 | |
| Census Date 05-May-2006 | |
| Face to face teaching 15-May-2006 to 25-Jun-2006 | |
| Contact hours: |
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| Assessment: | (60%); (40%). |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.