CO5117 - Introduction to Accounting

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

This subject provides students with an understanding of the 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.

Inadmissible Subject Combinations:

CO5105

Availabilities
Townsville, Internal, Study Period 1
Census Date 27-Mar-2014
Coordinator:	Dr David Smorfitt
Lecturer:	Mrs Judith Spargo.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
Cairns, Internal, Study Period 1
Census Date 27-Mar-2014
Coord/Lect:	Dr David Smorfitt.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coord/Lect:	Dr David Smorfitt, Dr Kannaiah Desti.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coord/Lect:	Dr David Smorfitt, Dr Kannaiah Desti.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coord/Lect:	Dr David Smorfitt, Dr Kannaiah Desti.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
Restrictions:	An enrolment quota applies to this offering.
JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator:	Dr David Smorfitt
Lecturer:	Mr Glenn Cruse.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Dr David Smorfitt
Lecturer:	jc264507.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator:	Dr David Smorfitt
Lecturer:	jc264507.
Contact hours:	36 hours lectures - Lectures and tutorials
Assessment:	other exams (60%); prac set & report (30%); online quizzes x2 (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.