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BX2011 - Accounting Principles and Systems

Credit points: 03
Year: 2019
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

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, Internal, 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%).

    External, 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, Internal, 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, Internal, 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, Internal, 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, Internal, 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, Internal, 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, Internal, 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, Internal, 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.