302129 (v.2) Accounting (Financial) 510

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Area:	School of Accounting
Credits:	25.0
Contact Hours:	3.0
Lecture:	1 x 2 Hours Weekly
Tutorial:	1 x 1 Hours Weekly
Syllabus:	Basic accounting process, accounting information systems and internal control. Accounting for partnership formation. Conceptual framework for financial accounting and reporting. Accounting for assets, liabilities and owners' equity. Financial statement analysis.
Unit Outcomes:	On successful completion of this unit, students will have - An understanding of the important accounting concepts and procedures for the sole trader, partnership form of business enterprise. In addition the student will be able to analyse the financial statements of a business with a simple structure
Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.
Unit References:	No prescribed texts.
Unit Texts:	Horngren, Harrison, Bamber, Best, Fraser and Willett (2001) Financial Accounting 3. Prentice Hall, Pearson Education Australia [IBSN 1740092333]. Grose, R. (2000) SOLAIRE: An Accounting Practice Set, Prentice Hall, Sydney. ASCPA/ICAA (2003) AccountingHandbook 2003, Vol. 1, Prentice Hall, Sydney.
Unit Assessment Breakdown:	Final exam 60%. Major assignment 20%. Weekly submissions 20%. This is by grade/mark assessment.
Year Location Period Internal Area External Central External 2004 Bentley Campus Semester 1 Y   Y 2004 Bentley Campus Semester 2 Y   Y 2004 Dongbei Uni Econs Fin China Trimester 1A Y     2004 Dongbei Uni Econs Fin China Trimester 2A Y     2004 Dongbei Uni Econs Fin China Trimester 3A Y     2004 Mktg Inst of S'pore Trimester 1A Y     2004 Mktg Inst of S'pore Trimester 2A Y     2004 Mktg Inst of S'pore Trimester 3A Y     2004 Open University HK Trimester 1A Y     2004 Open University HK Trimester 2A Y