BX2011 - Accounting Principles and Systems

Credit points:	03
Year:	2019
Student Contribution Band:	Band 3
Administered by:

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
Inadmissible Subject Combinations:	CO1001 CO1003

Availabilities
Townsville, , Study Period 2
Census Date 29-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
, Study Period 2
Census Date 29-Aug-2019
Contact hours:	0 hours
Method of Delivery:	WWW - LearnJCU
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
Cairns, , Study Period 2
Census Date 29-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Singapore, , Study Period 51
Census Date 11-Apr-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Singapore, , Study Period 52
Census Date 08-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Singapore, , Study Period 53
Census Date 05-Dec-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Brisbane, , Study Period 21
Census Date 11-Apr-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Brisbane, , Study Period 22
Census Date 08-Aug-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); online quizzes (20%).
JCU Brisbane, , Study Period 23
Census Date 05-Dec-2019
Contact hours:	50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
Assessment:	end of semester exam (50%); assignments (30%); 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.