CO5117 - Introduction to Accounting
| Credit points: | 03 |
| Year: | 2011 |
| 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 begin to develop skills in thinking about accounting phenomena and the evaluation of accounting research.
Graduate Qualities
- The ability to appraise information critically;
- The ability to use independent judgment to synthesise information to make intellectual and/or creative advances;
- The ability to think laterally and be original;
- The ability to conceptualise problems;
- The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
- The ability to encompass and use methods and conceptual advances in areas of knowledge cognate to their central area(s) of expertise;
- The ability to make constructive contributions to project teams or collegial activities;
- The potential to resolve conflicts.
| Inadmissible Subject Combinations: | CO5105 |
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 24-Mar-2011 | |
| Coord/Lect: | Ms Jodie Maxfield. |
| Contact hours: |
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| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| Cairns, Internal, Study Period 1 | |
| Census Date 24-Mar-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | Ms Karen McPherson. |
| Contact hours: |
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| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 24-Mar-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | Dr Chris Durden. |
| Contact hours: |
|
| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 21-Jul-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | Dr Chris Durden. |
| Contact hours: |
|
| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 17-Nov-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | Dr Chris Durden. |
| Contact hours: |
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| Assessment: | other exams (60%); quizzes or tests (25%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 14-Apr-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Contact hours: |
|
| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 11-Aug-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Contact hours: |
|
| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 08-Dec-2011 | |
| Coordinator: | Ms Jodie Maxfield |
| Contact hours: |
|
| Assessment: | other exams (85%); assignments (15%). |
| Special Assessment Requirements: | Student must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject. |
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.