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ACCT71-600: Accounting Principles

Description

This subject provides an introduction to generally accepted accounting principles and practices. The subject adopts a 'user' perspective. That is, it focuses on using information produced by the accounting system in business decision-making. Consequently, the subject provides an essential component in the curriculum of all business students. Topics are also covered in ample depth to provide a solid foundation for potential accounting practitioners.

Subject details

TypePostgraduate
CodeACCT71-600
EFTSL0.125
FacultyBond Business School
Semesters offered
  • January 2018 [Standard Offering]
  • May 2018 [Standard Offering]
  • September 2018 [Standard Offering]
Credit10
Study abroadAvailable to Study Abroad students
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2017: $4,405
  • Commencing in 2018: $4,591

Learning outcomes

1. Discuss and evaluate the three main different business structures within diverse business, social and regulatory contexts. (Graduate Attributes - 1 & 4)
2. Explain the purpose of financial statements and demonstrate the ability to critically evaluate and communicate accounting information for decision making purposes from a multiple stakeholders perspective. (Graduate Attributes - 1 & 3)
3. Integrate theoretical and technical knowledge of routine accounting concepts and principles to record business transactions using accrual accounting and the double entry system. (Graduates Attributes - 1)
4. Ability to record and analyse business transactions. (Graduate Attribute - 1)
5. Demonstrate the ability to discuss and evaluate responsible business approaches.(Graduate Attributes 1, 3 & 4)
6. Explain and demonstrate important internal controls within a firm's operating environment.(Graduate Attributes 1, 3 & 4)
7. Prepare, analyse and interpret a Statement of Financial Position, Statement of Comprehensive Income and Statement of Cash Flows.(Graduate Attributes - 1 & 3)

Prerequisites

No Prior Knowledge Required

Subject outlines

Subject dates

Standard
Enrolment opens19/03/2017
Semester start15/05/2017
Subject start15/05/2017
Cancellation 1?29/05/2017
Cancellation 2?05/06/2017
Last enrolment28/05/2017
Last withdrawal?09/06/2017
Teaching census?09/06/2017
Standard
Enrolment opens16/07/2017
Semester start11/09/2017
Subject start11/09/2017
Cancellation 1?25/09/2017
Cancellation 2?02/10/2017
Last enrolment24/09/2017
Last withdrawal?06/10/2017
Teaching census?06/10/2017
Standard Offering
Enrolment opens12/11/2017
Semester start15/01/2018
Subject start15/01/2018
Cancellation 1?29/01/2018
Cancellation 2?05/02/2018
Last enrolment28/01/2018
Last withdrawal?09/02/2018
Teaching census?09/02/2018