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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

  • To develop technical competence in recording economic events in the accounting system;
  • To develop a familiarity with the social, institutional and regulatory structures affecting the practice of accounting;
  • To develop skills in analysing financial statements;
  • To begin to develop skills in thinking about accounting phenomena and the evaluation of accounting research.

Subject Assessment

  • 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
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
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
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
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
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
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.