JCU Australia logo

Subject Search

BX2011 - Accounting Principles and Systems

Credit points: 3
Year: 2012
Student Contribution Band: Band 3
Administered by: School of Business

This subject introduces accounting issues such as accounting for financial statement elements; preparation of financial statements(such as income statements, balance sheets and cash flow statements) for sole traders and partnerships; in the context of the historic cost accounting system in the Australian conceptual framework.

Learning Outcomes

  • prepare and interpret accounting statements;
  • account for partnerships and sole traders;
  • demonstrate a thorough understanding of the historic cost accounting system, its practice and underlying assumptions and conventions.

Graduate Qualities

  • The ability to adapt knowledge to new situations;
  • The ability to define and to solve problems in at least one discipline area;
  • The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
  • The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
  • The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
  • The ability to communicate effectively with a range of audiences;
  • The ability to work individually and independently;
  • The ability to use online technologies effectively and ethically.
Prerequisites: BU1002 or CO1002 or CO1101 or BU1902 and allow concurrent for BU1002
Inadmissible
Subject
Combinations:
CO1001 AND CO1003

Availabilities

Cairns, Study Period 2, Internal
Census Date 23-Aug-2012
Coordinator: Ms Jodie Maxfield
Lecturer: <Person not found>.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 21, Internal
Census Date 12-Apr-2012
Coordinator: Ms Jodie Maxfield
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 22, Internal
Census Date 09-Aug-2012
Coordinator: Ms Jodie Maxfield
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 23, Internal
Census Date 06-Dec-2012
Coordinator: Ms Jodie Maxfield
Lecturer: <Person not found>.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Singapore, Study Period 52, Internal
Census Date 09-Aug-2012
Coordinator: Ms Jodie Maxfield
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Singapore, Study Period 53, Internal
Census Date 15-Nov-2012
Coordinator: Ms Jodie Maxfield
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Townsville, Study Period 2, Internal
Census Date 23-Aug-2012
Coordinator: Ms Jodie Maxfield
Lecturers: Mr Ian Burnett, Ms Jodie Maxfield.
Workload expectations:
  • 39 hours lectures - Lectures and workshops
  • 12 hours tutorials
Assessment: other exams (80%); assignments (20%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

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.