CO5107 - Accounting Concepts and Financial Reporting
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
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.
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 30-Mar-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturers: | Ms Karen McPherson, Mr Richard Lane. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Cairns, Block, Study Period 6 | |
| Census Date 29-Jun-2007 | |
| Non-standard start/end 15-Jun-2007 to 10-Aug-2007 | |
| Face to face teaching 15-Jun-2007 to 01-Jul-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Guangzhou, Block, Study Period 25 | |
| Census Date 29-Jun-2007 | |
| Face to face teaching 19-May-2007 to 24-Jun-2007 (Cohort 2) | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| Guangzhou, Block, Study Period 56 | |
| Census Date 07-Sep-2007 | |
| Face to face teaching 02-Oct-2007 to 08-Oct-2007 (Cohort 2 - repeat subject) | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 11-May-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 31-Aug-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (20%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 14-Dec-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (30%); assignments (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.