CO5117 - Introduction to Accounting

Credit points:	03
Year:	2016
Student Contribution Band:	Band 3
Administered by:	College of Business, Law & Governance

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 24-Mar-2016
Coord/Lect:	Dr David Smorfitt.
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
Cairns, Internal, Study Period 1
Census Date 24-Mar-2016
Coordinator:	Dr David Smorfitt
Lecturer:	Mrs Judith Spargo.
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Singapore, Internal, Study Period 51
Census Date 07-Apr-2016
Coord/Lect:	Dr Kannaiah Desti, Dr Ray McNamara.
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
Restrictions:	An enrolment quota applies to this offering.
JCU Singapore, Internal, Study Period 52
Census Date 11-Aug-2016
Coord/Lect:	Dr Kannaiah Desti, Dr Ray McNamara.
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Singapore, Internal, Study Period 53
Census Date 08-Dec-2016
Coord/Lect:	Dr Kannaiah Desti, Dr Ray McNamara.
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Brisbane, Internal, Study Period 21
Census Date 07-Apr-2016
Coordinator:	Dr Ray McNamara
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Brisbane, Internal, Study Period 22
Census Date 11-Aug-2016
Coordinator:	Dr Ray McNamara
Contact hours:	39 hours lectures - Combined Lectures; Tutorials/Workshops.
Assessment:	end of semester exam (60%); prac set & report (30%); online quizzes x2 (10%).
JCU Brisbane, Internal, Study Period 23
Census Date 08-Dec-2016
Coordinator:	Dr Ray McNamara
Contact hours:	39 hours - Combined Lectures; Tutorials/Workshops.
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.