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CO5117 - Introduction to Accounting

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
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

  • Invigilated > End of semester exam - (60%)
  • Prac set & report - (30%)
  • Online quizzes x2 - (10%).
Inadmissible
Subject
Combinations:
CO5105

Availabilities

Townsville, Internal, Study Period 1
Census Date 26-Mar-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Dr Rafiuddin Ahmed, <Person not found>.
Workload expectations:

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

  • 39 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
  • assessment and self-directed study

External, Study Period 1
Census Date 26-Mar-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Dr Rafiuddin Ahmed, <Person not found>.
Workload expectations:

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

  • 0 hours
  • assessment and self-directed study

JCU Singapore, Internal, Study Period 51
Census Date 09-Apr-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Mr Chinnu Palanivelu, <Person not found>.
Workload expectations:

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

  • 39 hours - Combined Lectures; Tutorials/Workshops.
  • assessment and self-directed study
Restrictions: An enrolment quota applies to this offering.

JCU Brisbane, Internal, Study Period 21
Census Date 09-Apr-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Mrs Rachna Sharma, <Person not found>.
Workload expectations:

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

  • 38 hours - Combined Lectures; Tutorials/Workshops.
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 22
Census Date 06-Aug-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Mr George Valayil, Mrs Rachna Sharma, <Person not found>.
Workload expectations:

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

  • 39 hours lectures - Combined Lectures; Tutorials/Workshops.
  • assessment and self-directed study

JCU Brisbane, Internal, Study Period 23
Census Date 03-Dec-2020
Coordinator: Dr Rafiuddin Ahmed
Lecturers: Mrs Rachna Sharma, Dr Kelvin Kuan, <Person not found>.
Workload expectations:

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

  • 39 hours - Combined Lectures; Tutorials/Workshops.
  • assessment and self-directed study

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.