JCU Australia logo

Subject Search

BX2011 - Accounting Principles and Systems

Credit points: 3
Year: 2014
Student Contribution Band: Band 3
Administered by: School of Business (pre 2015)

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 and allow concurrent for BU1002
Inadmissible
Subject
Combinations:
CO1001 CO1003

Availabilities

Townsville, Internal, Study Period 2
Census Date 28-Aug-2014
Coord/Lect: Ms Jodie Maxfield.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

External, Study Period 2
Census Date 28-Aug-2014
Coord/Lect: Ms Jodie Maxfield.
Workload expectations:
  • 0 hours
Method of Delivery: WWW - LearnJCU
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

Cairns, Internal, Study Period 2
Census Date 28-Aug-2014
Coordinator: Ms Jodie Maxfield
Lecturer: Dr David Smorfitt.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coord/Lect: Ms Jodie Maxfield, Dr Kannaiah Desti.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coord/Lect: Ms Jodie Maxfield, Dr Kannaiah Desti.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coord/Lect: Ms Jodie Maxfield, Dr Kannaiah Desti.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).
Restrictions: An enrolment quota applies to this offering.

JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator: Ms Jodie Maxfield
Lecturer: <Person not found>.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator: Ms Jodie Maxfield
Lecturer: <Person not found>.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator: Ms Jodie Maxfield
Lecturer: <Person not found>.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: end of semester exam (65%); assignments (25%); online assessment (10%).

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.