ACCT7101 - Sem 1 20191.1 Course DetailsCourse Code: ACCT7101 Course Title: Accounting Coordinating Unit: School of Business Semester: Semester 1, 2019 Mode: Internal Level: Postgraduate Coursework Location: St Lucia Number of Units: 2 Contact Hours Per Week: 3L1T Incompatible: ACCT1110 or 2101 or 2111 or 2112 or 7804 Course Description: An introductory course that equips students with an integrated base of theoretical and technical knowledge and skills in financial accounting. Financial accounting is a system used to prepare reports that disseminate information about the performance and financial status of a business to external parties. For example, the system used by the directors of a public company to prepare financial statements in the annual report issued to shareholders of that company. This course commences with an introduction to accounting terminology, the basic financial statements required for most businesses in the context of the Australian regulatory environment and the latest Australian Accounting Standards after harmonisation with the International Accounting Standards. The body of the course focuses on the skills necessary for the preparation and analysis of information contained in external financial statements, these being - the Income Statement, the Balance Sheet, the Statement of Changes in Equity and the Cash Flow Statement. Specific accounting issues relating to revenues, expenses, assets, liabilities and equity are addressed within the context of the financial statements. Interpretation and evaluation of information presented in financial statements are also undertaken using ratio analysis techniques. Assumed Background:ACCT7101 operates under the assumption that students do not have a background in accounting and therefore starts at the beginning of the accounting process.
1.2 Course IntroductionThis course covers a range of topics in financial reporting (assuming no prior knowledge of accounting) to provide a broad understanding of accounting concepts and methods. On completion of the course, students should possess the skills to understand and analyse financial reports. To ensure that this outcome is realised, financial statements are used extensively in the classroom to illustrate and extend each topic.
Course Changes in Response to Previous Student Feedback
ACCT7101 is reviewed regularly as part of the UQ Business School's Quality Assurance Process. Minor changes have been made to the content of this course in response to student feedback and changes in accounting regulation.
1.3 Course StaffCourse Coordinator: Dr Peter Do Email: mySI-net to view your list of enrolled courses and click the relevant Profile link to access all course contributor details held in this profile
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