BX3012 - Contemporary Issues in Accounting

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

This subject critically examines issues in financial accounting research and practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in this subject. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting. This subject will also provide increased coverage of key areas of financial accounting such as accounting for foreign exchange and leases.

Learning Outcomes

• develop skills which allow critical examination of important contemporary financial accounting issues;
• appraise theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices;
• appraise alternative accounting theories and policies;
• illustrate various methods of accounting appropriate for industry types, foreign exchange and leases;
• apply analytical skills.

Prerequisites:	(BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001)
Inadmissible Subject Combinations:	CO3011 CO3013

Availabilities
Townsville, Internal, Study Period 1
Census Date 27-Mar-2014
Coord/Lect:	Ms Karen Ness.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
External, Study Period 1
Census Date 27-Mar-2014
Coord/Lect:	Ms Karen Ness.
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
Cairns, Internal, Study Period 1
Census Date 27-Mar-2014
Coordinator:	Ms Karen Ness
Lecturer:	Mr Dale Wadeson.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
Restrictions:	An enrolment quota applies to this offering.
JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator:	Ms Karen Ness
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (60%); assignments (20%); online quizzes (20%).

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.