CO5117 - Introduction to Accounting
| Credit points: | 03 |
| Year: | 2007 |
| Student Contribution Band: | Band 2 |
| Administered by: | School of Business |
<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.
| Inadmissible Subject Combinations: | CO5105 |
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 30-Mar-2007 | |
| Coord/Lect: | Professor Brendan O'Connell. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (40%). |
| Cairns, Block, Study Period 8 | |
| Census Date 31-Aug-2007 | |
| Face to face teaching 06-Aug-2007 to 12-Sep-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (40%). |
| Cairns, Internal, Study Period 1 | |
| Census Date 30-Mar-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); quizzes or tests (20%); assignments (30%). |
| Guangzhou, Block, Study Period 25 | |
| Census Date 29-Jun-2007 | |
| Face to face teaching 19-May-2007 to 24-Jun-2007 | |
| Coordinator: | Mr David Smorfitt, Mr Ian Burnett |
| Contact hours: |
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| Assessment: | end of semester exam (60%); other exams (40%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 11-May-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); other exams (40%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 31-Aug-2007 | |
| Coordinator: | Professor Brendan O'Connell |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); other exams (40%). |
| 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 (60%); other exams (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.