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308518 (v.1) Bus100 Accounting
Area: | Curtin Business School |
Credits: | 25.0 |
Syllabus: | Background, profit motive, service and trading organisations. Types of ownership - sole trader, partnership and company. Principles, assumptions, doctrines. Accounting entity, monetary, historical cost, continuity of activity, period, consistency, conservatism, materiality, disclosure, objectivity, aim of accounting standards, development of a conceptual framework, SAC1, SAC2, SAC3 and SAC4, sources of finance for sole trader, users of financial information. |
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Unit Outcomes: | On successful completion of this unit students will be able to - Appreciate the need for an accounting system to communicate economic/financial information to interested parties. Recognise the need for a framework within which to account. Explain how principles/standards affect accounting records and reports. Differentiate between various forms of business organisation. Outline sources of finance available to sole traders. Recognise the differing needs of users of financial information. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Gowans, R., et al, (1993), Accounting Principles and Practice, 6th ed., Melbourne, TAFE Publications. Kirkwood, L., et al, (1995), Accounting - An Introductory Perspective, 3rd ed., Melbourne, Pitman. Maxwell, R., (1990), Introductory Accounting - Principles and Practice, Sydney, Prentice Hall. Doyle, A., (1995), Financial Accounting 1, 2nd ed., Perth, Venture Publishing. Hoggett, J. and Edwards, L., (1996), Accounting In Australia, 3rd ed., Brisbane, John Wiley and Sons. |
Unit Texts: | Duffy, L., Monro, I., and Durrant, C., (1995) Introductory Accounting - WA Edition Book1, Sydney, Longman. Ross, J., Accounting I (BUS100) Workbook, 3rd Edition. PIBT - (Available from John Ross directly). |
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Unit Assessment Breakdown: | Mini-Test 15%. Homework Exercise 5%. Mid-Semester Test 30%. Final Examination 50%. This is by grade/mark assessment. |
Field of Education: | 80101 Accounting | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Not Online | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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