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ACCT71-600: Accounting Principles

Description

Introduces a broad and important foundation in accounting concepts, tools and processes. Particular emphasis is given to the preparation and interpretation of the balance sheet as a statement of business value, profit and loss reports and cash flow statements. The use of management accounting information to enable effective planning, control and evidence-based decision-making is also considered in depth. Modern software tools, databases and related resources are additional features of this practically-oriented subject.

Subject details

TypePostgraduate
CodeACCT71-600
EFTSL0.125
FacultyBond Business School
Semesters offered
  • January 2018 [Standard Offering]
  • May 2018 [Standard Offering]
  • September 2018 [Standard Offering]
  • January 2019 [Standard Offering]
  • May 2019 [Standard Offering]
  • September 2019 [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. Apply fundamental accounting concepts and principles for recording business transactions using accrual accounting and the double entry system.
2. Critically evaluate the three main different business structures within diverse business, social and regulatory contexts
3. Demonstrate the ability to analyse accounting information, develop recommendations and communicate accounting information for decision making from a stakeholder perspective.
4. Demonstrate basic digital literacy skills in the use of spread sheeting applications, and searching, retrieval and analysis of online data.
5. Prepare, analyse and interpret a Statement of Financial Position, Statement of Comprehensive Income and Statement of Cash Flows.
6. Use financial and non-financial measures to critically analyse organisational performance.

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
Standard Offering
Enrolment opens18/03/2018
Semester start14/05/2018
Subject start14/05/2018
Cancellation 1?28/05/2018
Cancellation 2?04/06/2018
Last enrolment27/05/2018
Last withdrawal?08/06/2018
Teaching census?08/06/2018