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ACCT11-100: Accounting Principles

Description

This subject provides a broad and important foundation in key accounting concepts, tools, and processes of the discipline. Students will learn to apply fundamental accounting concepts and procedures to prepare and interpret basic financial statements for different types of business entities. Both manual and computerised accounting systems are used to demonstrate the accounting process. Users of financial information and the decisions they make based on accounting information are considered throughout the subject. 

Subject details

Type: Undergraduate Subject
Code: ACCT11-100
EFTSL: 0.125
Faculty: Bond Business School
Semesters offered:
  • January 2024 [Standard Offering]
  • May 2024 [Standard Offering]
  • September 2024 [Standard Offering]
  • January 2025 [Standard Offering]
Credit: 10
Study areas:
  • Business, Commerce, and Entrepreneurship
Subject fees:
  • Commencing in 2023: $4,050.00
  • Commencing in 2024: $4,260.00
  • Commencing in 2025: $4,460.00
  • Commencing in 2023: $5,400.00
  • Commencing in 2024: $5,730.00
  • Commencing in 2025: $5,990.00

Learning outcomes

  1. Demonstrate knowledge of essential accounting, business concepts, and professional ethical requirements.
  2. Demonstrate an understanding of double-entry accounting principles by recording typical transactions for a range of business entities
  3. Use accounting software to record and report business transactions.
  4. Prepare and analyse financial statements and associated non-financial information.
  5. Apply professional judgement in decision making.

Enrolment requirements

Requisites:

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Basic spreadsheet skills are required for learning activities

Restrictions:

Subject dates

  • Standard Offering
    Enrolment opens: 12/11/2023
    Semester start: 15/01/2024
    Subject start: 15/01/2024
    Cancellation 1: 29/01/2024
    Cancellation 2: 05/02/2024
    Last enrolment: 28/01/2024
    Withdraw - Financial: 10/02/2024
    Withdraw - Academic: 02/03/2024
    Teaching census: 09/02/2024
  • Standard Offering
    Enrolment opens: 17/03/2024
    Semester start: 13/05/2024
    Subject start: 13/05/2024
    Cancellation 1: 27/05/2024
    Cancellation 2: 03/06/2024
    Last enrolment: 26/05/2024
    Withdraw - Financial: 08/06/2024
    Withdraw - Academic: 29/06/2024
    Teaching census: 07/06/2024
  • Standard Offering
    Enrolment opens: 14/07/2024
    Semester start: 09/09/2024
    Subject start: 09/09/2024
    Cancellation 1: 23/09/2024
    Cancellation 2: 30/09/2024
    Last enrolment: 22/09/2024
    Withdraw - Financial: 05/10/2024
    Withdraw - Academic: 26/10/2024
    Teaching census: 04/10/2024
  • Standard Offering
    Enrolment opens: 10/11/2024
    Semester start: 20/01/2025
    Subject start: 20/01/2025
    Cancellation 1: 03/02/2025
    Cancellation 2: 10/02/2025
    Last enrolment: 02/02/2025
    Withdraw - Financial: 15/02/2025
    Withdraw - Academic: 08/03/2025
    Teaching census: 14/02/2025
Standard Offering
Enrolment opens: 12/11/2023
Semester start: 15/01/2024
Subject start: 15/01/2024
Cancellation 1: 29/01/2024
Cancellation 2: 05/02/2024
Last enrolment: 28/01/2024
Withdraw - Financial: 10/02/2024
Withdraw - Academic: 02/03/2024
Teaching census: 09/02/2024