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CO5117 - Introduction to Accounting

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

This subject provides students with an understanding of the main 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.

Graduate Qualities

  • The ability to appraise information critically;
  • The ability to use independent judgment to synthesise information to make intellectual and/or creative advances;
  • The ability to think laterally and be original;
  • The ability to conceptualise problems;
  • The ability to conceptualise and evaluate a range of potential solutions to relevant problems;
  • The ability to encompass and use methods and conceptual advances in areas of knowledge cognate to their central area(s) of expertise;
  • The ability to make constructive contributions to project teams or collegial activities;
  • The potential to resolve conflicts.
Inadmissible
Subject
Combinations:
CO5105

Availabilities

Cairns, Study Period 1, Internal
Census Date 22-Mar-2012
Coordinator: Ms Jodie Maxfield
Lecturer: Dr Sue Ciccotosto.
Workload expectations:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
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:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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
Lecturers: <Person not found>, <Person not found>.
Workload expectations:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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 51, Internal
Census Date 22-Mar-2012
Coordinator: Ms Jodie Maxfield
Workload expectations:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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 1, Internal
Census Date 22-Mar-2012
Coord/Lect: Ms Jodie Maxfield.
Workload expectations:
  • 36 hours lectures - Lectures and tutorials
Assessment: other exams (60%); quizzes or tests (25%); assignments (15%).
Special Assessment Requirements: Student 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.