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BX2011 - Foundation of Accounting Principles
| Credit points: | 3 |
| Year: | 2020 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
This subject provides fundamental knowledge of accounting processes, concepts and principles that underpin financial accounting. Introduction to the Conceptual Framework and accounting standards presents the role of accounting within the Australian external reporting environment. Students will apply theoretical knowledge and judgement to evaluate and assess the impact of financial accounting information in business organisations and society.
Learning Outcomes
- identify and analyse measurement systems and their relationship with the Conceptual Framework and Accounting standards;
- demonstrate the process of double entry recording in an accounting information system from transactions through to the preparation of financial reports for service and retail organisations; sole traders and partnerships;
- investigate theoretical, practical and ethical issues underlying the accounting standards with reference to accounting for non-current assets, inventories, receivables, cash and liabilities.
Subject Assessment
- Invigilated > End of semester exam - (60%)
- Non-Invigilated > Assignments - (20%)
- Quizzes - (20%).
| Prerequisites: | BU1002 or CO1002 or CO1101 or BU1902 |
| Inadmissible Subject Combinations: |
CO1001 CO1003 |
Availabilities |
|
| Townsville, Internal, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| External, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Method of Delivery: | WWW - LearnJCU |
| Cairns, Internal, Study Period 2 | |
| Census Date 27-Aug-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturers: | Dr Dale Wadeson, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 09-Apr-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturers: | Dr Chris Durden, Ms Ratna Devi, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 06-Aug-2020 | |
| Coordinator: | Dr Kannaiah Desti |
| Lecturers: | Dr Kannaiah Desti, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 03-Dec-2020 | |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 09-Apr-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturers: | Mrs Rachna Sharma, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 06-Aug-2020 | |
| Coordinator: | Ms Jodie Maxfield |
| Lecturers: | Mrs Rachna Sharma, <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 03-Dec-2020 | |
| Lecturer: | <Person not found>. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
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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.