BCDP02-008: Accounting Principles

Description

This subject provides a broad and important foundation in key accounting concepts, tools, and processes of the discipline. Students iwll learn to apply fundamental accounting concepts and procedures to prepare and interpret basic financial statements for different typesof business entities. Both manual and computerised accounting systems are used to demonstrate the accounting process. Users of financial information and the decisions they make based on accounting information are considered throughout the subject.

Subject details

Type	Undergraduate
Code	BCDP02-008
EFTSL	0.125
Faculty	Bond Business School
Semesters offered	May 2022 [Standard Offering] September 2022 [Standard Offering] January 2023 [Standard Offering] May 2023 [Standard Offering] September 2023 [Standard Offering]
Credit	10
Study areas	Business and Commerce University Preparation & Diploma
Subject fees	Commencing in 2022: $4,060 Commencing in 2023: $4,170

Learning outcomes

1. Demonstrate knowledge of essential accounting and business concepts. 2. Analyse and record transactions using principles of double-entry accounting for a range of business entities. 3. Use accounting software to record business transactions and prepare financial statements. 4. Analyse financial statements and associated non-financial information. 5. Apply professional judgement in decision making.

Enrolment requirements

Requisites: ?	Nil
Assumed knowledge:	Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge. Basic spreadsheet skills are required for learning activities
Restrictions: ?	Study Abroad Students Must be admitted into a Bond College Diploma Program. This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Subject outlines

	Standard Offering
Enrolment opens	14/11/2021
Semester start	17/01/2022
Subject start	17/01/2022
Cancellation 1?	31/01/2022
Cancellation 2?	07/02/2022
Last enrolment	30/01/2022
Withdraw – Financial?	12/02/2022
Withdraw – Academic?	05/03/2022
Teaching census?	11/02/2022

	Standard Offering
Enrolment opens	20/03/2022
Semester start	16/05/2022
Subject start	16/05/2022
Cancellation 1?	30/05/2022
Cancellation 2?	06/06/2022
Last enrolment	29/05/2022
Withdraw – Financial?	11/06/2022
Withdraw – Academic?	02/07/2022
Teaching census?	10/06/2022