CO5117 - Introduction to Accounting

Credit points:	03
Year:	2010
Student Contribution Band:	Band 3
Administered by:	School of Business

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 25-Mar-2010
Coord/Lect:	Ms Jodie Maxfield.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
Cairns, Internal, Study Period 1
Census Date 25-Mar-2010
Coordinator:	Ms Jodie Maxfield
Lecturer:	Ms Karen McPherson.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Singapore, Internal, Study Period 51
Census Date 25-Mar-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated and non-invigilated assessment.
JCU Singapore, Internal, Study Period 52
Census Date 22-Jul-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials.
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Singapore, Internal, Study Period 53
Census Date 18-Nov-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 21
Census Date 15-Apr-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated and non-invigilated assessment.
JCU Brisbane, Internal, Study Period 22
Census Date 12-Aug-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 23
Census Date 09-Dec-2010
Coordinator:	Ms Jodie Maxfield
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); quizzes or tests (10%); assignments (30%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.

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.