BX2011 - Accounting Principles and Systems
| Credit points: | 03 |
| Year: | 2009 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Business |
This subject introduces accounting issues such as accounting for financial statement elements; preparation of financial statements(such as income statements, balance sheets and cash flow statements) for sole traders and partnerships; in the context of the historic cost accounting system in the Australian conceptual framework.
Learning Outcomes
- prepare and interpret accounting statements;
- account for partnerships and sole traders;
- demonstrate a thorough understanding of the historic cost accounting system, its practice and underlying assumptions and conventions.
Graduate Qualities
- The ability to adapt knowledge to new situations;
- The ability to define and to solve problems in at least one discipline area;
- The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
- The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
- The ability to communicate effectively with a range of audiences;
- The ability to work individually and independently;
- The ability to use online technologies effectively and ethically.
| Prerequisites: | BU1002 OR CO1101 OR CO1002 |
| Inadmissible Subject Combinations: | CO1001 AND CO1003 |
Availabilities | |
| Townsville, Internal, Study Period 2 | |
| Census Date 28-Aug-2009 | |
| Coord/Lect: | Ms Jodie Maxfield. |
| Contact hours: |
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| Assessment: | end of semester exam (% - 60%); other exams (% - 30%); assignments (% - 10%). |
| Cairns, Internal, Study Period 2 | |
| Census Date 28-Aug-2009 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | Mrs Sue Ciccotosto. |
| Contact hours: |
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| Assessment: | end of semester exam (% - 60%); other exams (% - 30%); assignments (% - 10%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 14-Aug-2009 | |
| Contact hours: |
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| Assessment: | end of semester exam (% - 60%); other exams (% - 30%); assignments (% - 10%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 17-Apr-2009 | |
| Contact hours: |
|
| Assessment: | end of semester exam (% - 60%); other exams (% - 30%); assignments (% - 10%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 11-Dec-2009 | |
| Contact hours: |
|
| Assessment: | end of semester exam (% - 60%); other exams (% - 30%); assignments (% - 10%). |
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.