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FP0104 - Introductory Accounting

[Not offered in 2011]

Credit points: 3
Year: 2011
Student Contribution Band: Band 3
Administered by: School of Business

Subject available to students enroled in the JCU Foundation Program who are seeking entry to a university course

This course will enable students to understand the processes involved in generating, recording, classifying, analysing, interpreting and reporting accounting information as a basis for planning, control and effective decision making. This course is designed, not only to provide a foundation in the discipline of accounting, but also to prepare students for further education, training and employment. The subject offers scope and flexibility through the exploration of financial decisions and provides relevance for general education.

Learning Outcomes

  • Understand basic financial statements;
  • Prepare journals, ledgers, bank reconciliations and cash budgets;
  • Understand accrual accounting;
  • Analyse and account for inventories;
  • Understand subsystems and prepare special journals.

Graduate Qualities

  • The ability to define and to solve problems in at least one discipline area;
  • The ability to find and access information using appropriate media and technologies;
  • The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
  • The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
  • The ability to select and use appropriate tools and technologies.
Prerequisites: BR0105 or equivalent mathematics

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.