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ACCT71-600: Accounting Principles

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

TypePostgraduate
CodeACCT71-600
EFTSL0.125
FacultyBond Business School
Semesters offered
  • May 2020 [Standard Offering]
  • September 2020 [Standard Offering]
  • January 2021 [Standard Offering]
  • May 2021 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2020: $4,930
  • Commencing in 2021: $5,110

Learning outcomes

1. Apply fundamental accounting concepts and principles for recording business transactions for a range of business structures using accrual accounting and the double entry system.
2. Manually process accounting information to generate a set of common financial statements.
3. Use an accounting software package to record and process accounting information.
4. Perform reconciliations and make adjusting entries to correct errors and omissions.
5. Analyse and evaluate financial information.
6. Apply professional judgment in decision making.
7. Demonstrate knowledge of the ethical requirements of a professional accountant.

Enrolment requirements

Requisites: ?

Nil

Restrictions: ?

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

Subject dates

Standard Offering
Enrolment opens14/07/2019
Semester start09/09/2019
Subject start09/09/2019
Cancellation 1?23/09/2019
Cancellation 2?30/09/2019
Last enrolment22/09/2019
Withdraw – Financial?05/10/2019
Withdraw – Academic?26/10/2019
Teaching census?04/10/2019
Standard Offering
Enrolment opens10/11/2019
Semester start13/01/2020
Subject start13/01/2020
Cancellation 1?27/01/2020
Cancellation 2?03/02/2020
Last enrolment26/01/2020
Withdraw – Financial?08/02/2020
Withdraw – Academic?29/02/2020
Teaching census?07/02/2020
Standard Offering
Enrolment opens17/03/2020
Semester start25/05/2020
Subject start25/05/2020
Cancellation 1?08/06/2020
Cancellation 2?15/06/2020
Last enrolment07/06/2020
Withdraw – Financial?20/06/2020
Withdraw – Academic?11/07/2020
Teaching census?19/06/2020