BX2011 - Accounting Principles and Systems

Credit points:	03
Year:	2014
Student Contribution Band:	Band 3
Administered by:	School of Business (pre 2015)

This subject introduces accounting issues such as accounting for financial statement elements; preparation of general purpose financial reports for sole traders and partnerships in the context of the historic cost accounting system in the Australian conceptual framework.

Learning Outcomes

• demonstrate a thorough understanding of the historic cost accounting system, its practice and underlying assumptions and conventions;
• demonstrate the process of recording in an accounting information system from transactions through to the preparation of financial reports;
• prepare and interpret accounting statements for sole traders and partnerships.

Prerequisites:	BU1002 or CO1002 or CO1101 or BU1902 and allow concurrent for BU1002
Inadmissible Subject Combinations:	CO1001 CO1003

Availabilities
Townsville, Internal, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Ms Jodie Maxfield.
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
External, Study Period 2
Census Date 28-Aug-2014
Coord/Lect:	Ms Jodie Maxfield.
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
Cairns, Internal, Study Period 2
Census Date 28-Aug-2014
Coordinator:	Ms Jodie Maxfield
Lecturer:	Dr David Smorfitt.
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coord/Lect:	Ms Jodie Maxfield, Dr Kannaiah Desti.
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coord/Lect:	Ms Jodie Maxfield, Dr Kannaiah Desti.
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coord/Lect:	Ms Jodie Maxfield, Dr Kannaiah Desti.
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
Restrictions:	An enrolment quota applies to this offering.
JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (10%).
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	39 hours lectures - Lectures and workshops 12 hours tutorials
Assessment:	end of semester exam (65%); assignments (25%); online assessment (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.