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James Cook University Subject Handbook - 2023

For subject information from 2025 and onwards, please visit the new JCU Course and Subject Handbook website.

BX3012 - Contemporary Issues in Accounting

Credit points:03
Year:2023
Student Contribution Band:Band 4
Prerequisites:(BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001)
Administered by:College of Business, Law & Governance

Subject Description

    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

  • appraise theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices
  • integrate and apply International Financial Reporting Standards for the disclosure of financial and non-financial information
  • develop researched and reflective opinions and judgements concerning theoretical and practical standard setting in accounting, drawing on relevant research and practice and convey this using oral and written communication techniques
  • use accounting frameworks to critically analyse current financial reporting issues encountered by accountants, auditors, regulators and users of financial information and develop well-supported arguments to inform decision making

Subject Assessment

  • Written > Examination (centrally administered) - (55%) - Individual
  • Written > Test/Quiz 1 - (15%) - Individual
  • Participation > Online participation - (30%) - Group & Individual

Note that 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.

Inadmissible Subject Combinations:  CO3011 CO3013

Availabilities

Cairns Nguma-bada, Trimester 2, Internal

Census date:Thursday, 22 Jun 2023
Study Period Dates:Monday, 29 May 2023 to Saturday, 26 Aug 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Dale Wadeson
DR Skye Zhu
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 30 Hours - Seminars - 3 hours per week
  • 10 Hours - Online activity - Recordings, online activities and self-directed learning

JCU Brisbane, Trimester 1, Internal

Census date:Thursday, 09 Mar 2023
Study Period Dates:Monday, 13 Feb 2023 to Saturday, 13 May 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Bandula Nambukara-Gamage
DR Elizabeth O'Brien
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Brisbane, Trimester 2, Internal

Census date:Thursday, 22 Jun 2023
Study Period Dates:Monday, 29 May 2023 to Saturday, 26 Aug 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Bandula Nambukara-Gamage
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Brisbane, Trimester 3, Internal

Census date:Thursday, 05 Oct 2023
Study Period Dates:Monday, 11 Sep 2023 to Saturday, 09 Dec 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Bandula Nambukara-Gamage
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures
  • 10 Hours - Tutorials - Synthesising session
  • 10 Hours - Online activity - Recordings, online activities & self-directed learning

JCU Singapore, Study Period 51, Internal

Census date:Thursday, 06 Apr 2023
Study Period Dates:Monday, 13 Mar 2023 to Friday, 16 Jun 2023
Coordinator(s):
DR Harun Harun
Lecturer(s):
DR Harun Harun
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 Hours - Tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU

JCU Singapore, Study Period 53, Internal

Census date:Thursday, 30 Nov 2023
Study Period Dates:Monday, 06 Nov 2023 to Saturday, 27 Jan 2024
Coordinator(s):
DR Harun Harun
Lecturer(s):
DR Harun Harun
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 20 Hours - Lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU
  • 20 Hours - Tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU

Townsville Bebegu Yumba, Trimester 2, External

Census date:Thursday, 22 Jun 2023
Study Period Dates:Monday, 29 May 2023 to Saturday, 26 Aug 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Dale Wadeson
DR Skye Zhu
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 30 Hours - Online activity - Recordings, online activities and self-directed learnings
  • 10 Hours - Online Tutorials - Online collaborate sessions 1 hour per week
Method of delivery:WWW - LearnJCU

Townsville Bebegu Yumba, Trimester 2, Internal

Census date:Thursday, 22 Jun 2023
Study Period Dates:Monday, 29 May 2023 to Saturday, 26 Aug 2023
Coordinator(s):
DR Dale Wadeson
Lecturer(s):
DR Skye Zhu
Workload expectations:The student workload for this 3 credit point subject is approximately 130 hours.
  • 30 Hours - Seminars - 3 hours per week
  • 10 Hours - Online activity - Recordings, online activities and self-directed learning