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CO5117 - Introduction to Accounting
| Credit points: | 3 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| Administered by: | College of Business, Law & Governance |
This subject provides students with an understanding of the financial statements produced by an accounting system, and the process by which these statements are developed. The subject covers financial recording processes, internal control, the preparation of financial statements, the responsibilities and constraints in the preparation thereof, together with an introduction to the recognition and measurement of specific financial statement elements.
Learning Outcomes
- identify and apply principles and practices of financial reporting in different social, institutional and regulatory environments;
- analyse financial statements to evaluate organisational operations and make recommendations for changes in practices;
- critically analyse and evaluate transactions to prepare basic financial statements of different types of entities (or reporting entities);
- undertake research to evaluate alternative local and global financial reporting practices.
Subject Assessment
- Written > Examination (centrally administered) - (50%) - Individual
- Written > Test/Quiz 1 - (20%) - Individual
- Assessment & report - (30%) - Individual.
| Inadmissible Subject Combinations: |
CO5105 |
Availabilities |
|
| JCU Brisbane, Trimester 1, Internal | |
| Census Date 09-Mar-2023 | |
| Coordinator: | Dr Skye Zhu |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 2, Internal | |
| Census Date 22-Jun-2023 | |
| Coordinator: | Dr Rafiuddin Ahmed |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| JCU Brisbane, Trimester 3, Internal | |
| Census Date 05-Oct-2023 | |
| Coordinator: | Dr Rafiuddin Ahmed |
| Lecturer: | Dr Bandula Nambukara-Gamage. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Trimester 2, External | |
| Census Date 22-Jun-2023 | |
| Coord/Lect: | Dr Skye Zhu. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| 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.