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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 Rafiuddin Ahmed
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 20 hours lectures
  • 10 hours tutorials
  • 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: Dr Rafiuddin Ahmed
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 20 hours lectures
  • 10 hours tutorials
  • 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: Dr Rafiuddin Ahmed
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

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

Trimester 2, External
Census Date 22-Jun-2023
Coord/Lect: Miss Skye Zhu.
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 learning
  • 10 hours online Tutorials - Online Collaborate sessions 1 hour per week
  • 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.