CO5107 - Accounting Concepts and Financial Reporting
[To be introduced in Townsville in 2007]
| Credit points: | 03 |
| Year: | 2006 |
| Student Contribution Band: | Band 2 |
| Administered by: |
This subject covers the accounting procedures employed to account for transactions reflecting the complexity of contemporary international enterprises. The focus is on accounting for complex transactions and complex corporate structures. The topics are examined in a global context using the Conceptual Framework and Accounting Standards adopted by the International Accounting Standards Board (IASB).
Learning Outcomes
- develop a familiarity with the social, institutional and regulatory environments of internatinal corporate accounting practice;
- develop skills in recording procedures for complex entities and complex transactions;
- further develop skills in analysing financial reports;
- explore issues associated with current international corporate accounting practice.
Graduate Qualities
- The ability to adapt knowledge to new situations;
- 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 14-May-2006 to 24-Jun-2006 | |
| Contact hours: |
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| Assessment: | (50%); (30%); (20%). |
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.