308518 (v.1) Bus 100 Accounting

Area:

Curtin Business School

Credits:

25.0

Contact Hours:

4.0

** The tuition pattern below provides details of the types of classes and their duration. This is to be used as a guide only. For more precise information please check your unit outline. **

Syllabus:

Background, profit motive, service and trading organisations. Types of ownership - sole trader, partnership and company. Principles, assumptions and doctrines. Accounting entity, monetary, historical cost, continuity of activity, period, consistency, conservatism, materiality, disclosure, objectivity, aim of accounting standards, development of a conceptual framework, statement of accounting concepts (SAC)1, SAC2, SAC3 and SAC4, sources of finance for sole trader and users of financial information.

** To ensure that the most up-to-date information about unit references, texts and outcomes appears, they will be provided in your unit outline prior to commencement. **

Field of Education:

080101 Accounting

Funding Cluster:

02 - Accounting, Administration, Economics, Commerce

SOLT (Online) Definitions*:

Not Online
*Extent to which this unit or thesis utilises online information

Result Type:

Grade/Mark

Availability

Year	Location	Period	Internal	Partially Online Internal	Area External	Central External	Fully Online
2007	Sydney Campus	Semester 1S	Y

Area External	refers to external course/units run by the School or Department or offered by research.
Central External	refers to external and online course/units run through the Curtin Bentley-based Distance Education Area
Partially Online Internal	refers to some (a portion of) learning provided by interacting with or downloading pre-packaged material from the Internet but with regular and ongoing participation with a face-to-face component retained. Excludes partially online internal course/units run through the Curtin Bentley-based Distance Education Area which remain Central External
Fully Online	refers to the main (larger portion of) mode of learning provided via Internet interaction (including the downloading of pre-packaged material on the Internet). Excludes online course/units run through the Curtin Bentley-based Distance Education Area which remain Central External