James Cook University Subject Handbook - 2019

CO5123 - Advanced Issues in Accounting

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

This subject is particularly useful for students enrolled in the Graduate Certificate of Accounting, Graduate Diploma in Accounting, Master of Professional Accounting, Master of Professional Accounting/Master of Business Administration or Master of Professional Accounting Advanced but would be of value to other postgraduate students.

This subject critically examines current issues in financial accounting with respect to measurement and reporting. Academics and other accounting researchers and professionals try to resolve current financial accounting issues both nationally and internationally and develop new techniques and understandings in order to improve practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in CO5123. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting as well as gain a good comprehension of the accounting treatment and reporting of various issues.

Learning Outcomes

Prerequisites:CO5117
Inadmissible
Subject
Combinations:
CO5104

Availabilities

Townsville, , Study Period 1
Census Date 28-Mar-2019
Contact hours:
  • 39 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
    Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline -test covering initial topics covered early in offering (20%).

    , Study Period 1
    Census Date 28-Mar-2019
    Contact hours:
    • 0 hours
      Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline - tests covering initial topics covered early in offering (20%).

      JCU Singapore, , Study Period 51
      Census Date 11-Apr-2019
      Contact hours:
      • 39 hours - Combined Lectures; Tutorials/Workshops
        Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline -test covering initial topics covered early in offering (20%).

        JCU Singapore, , Study Period 53
        Census Date 05-Dec-2019
        Contact hours:
        • 39 hours - Combined Lectures; Tutorials/Workshops
          Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline -test covering initial topics covered early in offering (20%).

          JCU Brisbane, , Study Period 22
          Census Date 08-Aug-2019
          Contact hours:
          • 39 hours - Combined Lectures; Tutorials/Workshops
            Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline -test covering initial topics covered early in offering (20%).

            JCU Brisbane, , Study Period 21
            Census Date 11-Apr-2019
            Contact hours:
            • 39 hours - Combined Lectures; Tutorials/Workshops
              Assessment:end of semester exam (55%); assignments (25%); quizzes and test as per subject outline -test covering initial topics covered early in offering (20%).

              JCU Brisbane, , Study Period 23
              Census Date 05-Dec-2019
              Contact hours:
              • 39 hours - Combined Lectures; Tutorials/Workshops
                Assessment:end of semester exam (55%); assignments (25%); quizzes and tests as per subject outline -test covering initial topics covered early in offering (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.