CO5117 - Introduction to Accounting
| Credit points: | 03 |
| Year: | 2006 |
| Student Contribution Band: | Band 2 |
| Administered by: |
<b>Course or course code of students permitted to enrol:</b> Students enrolled in any postgraduate certificates, diplomas or degrees offered by the University are permitted to enrol in this subject. <b>Course or course code of students not permitted to enrol:</b> Students enrolled in any undergraduate qualifications offered by the University are not permitted to enrol in this subject.
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 subject covers financial recording processes, internal control, the preparation 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
- To develop technical competence in recording economic events in the accounting system;
- To develop a familiarity with the social, institutional and regulatory structures affecting the practice of accounting;
- To develop skills in analysing financial statements;
- To explore issues associated with contemporary international corporate accounting practice;
- To 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, and to reason and deploy evidence clearly and logically;
- The ability to find and access information using appropriate media and technologies;
- The ability to speak and write clearly, coherently and creatively;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse.
| Prerequisites: | As contained in the Master of Professional Accounting new course proposal form |
Availabilities | |
| , , Study Period 1 | |
| Census Date 24-Mar-2006 | |
| Coord/Lect: | jc158089. |
| Contact hours: |
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| Assessment: | (60%); (40%). |
| , , Study Period 2 | |
| Census Date 08-Sep-2006 | |
| Coordinator: | jc158089 |
| Lecturer: | jc153439. |
| Contact hours: |
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| Assessment: | (60%); (40%). |
| , , Study Period 22 | |
| Census Date 08-Sep-2006 | |
| Coordinator: | jc158089 |
| Lecturer: | jc164344. |
| 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.