2010 Course Handbook
ACCG861: Principles of Accounting
This unit presents accounting as an information system designed to process economic data systematically to enable the preparation of financial statements that will provide relevant information for the making of economic decisions. The unit commences with an identification of users of accounting reports and their needs for information. The income statement, the balance sheet and the retained profits statement are examined, including the underlying ledger recording processes and the meanings and limitations of major items in financial statements.
| Credit Points: | 3 |
| Contact Hours: | -- |
| When Offered: |
D1 - Day; Offered in the first half-year
D2 - Day; Offered in the second half-year E1 - Evening; Offered in the first half-year E2 - Evening; Offered in the second half-year |
| Staff Contact: | Ms Clare O'Connor |
| Prerequisites: | |
| Corequisites: | |
| NCCWs: | |
| Unit Designations: | Commerce |
| Assessed As: | Graded |
| Offered By: |
Department of Accounting and Corporate Governance Faculty of Business and Economics |