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BX2011 - Foundation of Accounting Principles

Credit points: 3
Year: 2023
Student Contribution Band: Band 4
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

  • Written > Examination (centrally administered) - (60%) - Individual
  • Written > Test/Quiz 1 - (20%) - Individual
  • Assignment - (20%) - Individual.
Prerequisites: BU1002 or CO1002 or CO1101 or BU1902
Inadmissible
Subject
Combinations:
CO1001 CO1003

Availabilities

Cairns, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mr Mohammad Azim.
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
  • assessment and self-directed study

JCU Brisbane, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mrs Rachna Sharma.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising sessions
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 22-Jun-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mrs Rachna Sharma.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising sessions
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 05-Oct-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mrs Rachna Sharma.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 20 hours lectures
  • 10 hours tutorials - Synthesising sessions
  • 10 hours online activity - Recordings, online activities & self-directed learning
  • assessment and self-directed study

JCU Singapore, Study Period 51, Internal
Census Date 06-Apr-2023
Coordinator: Dr Chris Durden
Lecturer: 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
  • assessment and self-directed study

JCU Singapore, Study Period 52, Internal
Census Date 03-Aug-2023
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
  • assessment and self-directed study

JCU Singapore, Study Period 53, Internal
Census Date 30-Nov-2023
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
  • assessment and self-directed study

Townsville, Trimester 1, Internal
Census Date 09-Mar-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mrs Kerry Orro.
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
  • assessment and self-directed study

Trimester 1, External
Census Date 09-Mar-2023
Coordinator: Mrs Jodie Maxfield
Lecturer: Mrs Kerry Orro.
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
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

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.