Description
In this subject, students will learn to apply fundamental accounting concepts and procedures to prepare and interpret basic financial statements for different types of business entities. Both manual and computerised accounting systems are a feature.
Users of financial information and the decisions they make based on accounting information are considered throughout the subject. Accounting Principles also introduces students to the ethical standards expected of accountants and the accounting information they produce.
Subject details
Type | Postgraduate |
Code | ACCT71-600 |
EFTSL | 0.125 |
Faculty | Bond Business School |
Semesters offered |
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Credit | 10 |
Study areas |
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Subject fees |
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Learning outcomes
1. Demonstrate knowledge of the ethical requirements of a professional accountant.
2. Apply fundamental accounting concepts and principles for recording business transactions for a range of business structures using accrual accounting and the double entry system.
3. Manually process accounting information to generate a set of common financial statements.
4. Use an accounting software package to record and process accounting information.
5. Perform reconciliations and make adjusting entries to correct errors and omissions.
6. Analyse and evaluate financial information.
7. Apply professional judgment in decision making.
Enrolment requirements
Requisites: ? | Nil |
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Restrictions: ? | Nil |
Subject outlines
Subject dates
Standard Offering | |
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Enrolment opens | 17/03/2020 |
Semester start | 25/05/2020 |
Subject start | 25/05/2020 |
Cancellation 1? | 08/06/2020 |
Cancellation 2? | 15/06/2020 |
Last enrolment | 07/06/2020 |
Withdraw – Financial? | 20/06/2020 |
Withdraw – Academic? | 11/07/2020 |
Teaching census? | 19/06/2020 |
Standard Offering | |
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Enrolment opens | 02/08/2020 |
Semester start | 14/09/2020 |
Subject start | 14/09/2020 |
Cancellation 1? | 28/09/2020 |
Cancellation 2? | 05/10/2020 |
Last enrolment | 27/09/2020 |
Withdraw – Financial? | 10/10/2020 |
Withdraw – Academic? | 31/10/2020 |
Teaching census? | 09/10/2020 |
Standard Offering | |
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Enrolment opens | 15/11/2020 |
Semester start | 18/01/2021 |
Subject start | 18/01/2021 |
Cancellation 1? | 01/02/2021 |
Cancellation 2? | 08/02/2021 |
Last enrolment | 31/01/2021 |
Withdraw – Financial? | 13/02/2021 |
Withdraw – Academic? | 06/03/2021 |
Teaching census? | 12/02/2021 |