SPECIAL NOTE:Semester 3 (Summer Semester) Offering: Students who enrol for this unit will need to attend all sessions.
Key Semester Dates
Final WW Date*
Offering in H
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see Withdrawal dates explained for more information).
Unit census dates currently displaying for 2014 are indicative and subject to change. Finalised census dates for 2014 will be available from the 1st October 2013.
Provides a foundation for students intending to study units in the accounting major of the BBus. The unit is also useful for students in other disciplines who wish to gain an understanding of the accounting and financial reporting process. The institutional framework and the fundamental principles underpinning accrual accounting and financial reporting are examined. The elements of the accounting cycle, and techniques of measurement, recording and reporting, are developed from a preparer's perspective, as are aspects of systems design and internal control.
A user's perspective rather than a preparer's is then adopted i.e. what does the information mean? You will learn how the outputs of the accounting process (reports) can be interpreted and used by management and external stakeholders.
FLEXIBLE & ONLINE STUDY OPTIONS Note: Class attendance may still be required
Web dependent - H,L,W Some parts of this unit will be taught online
Resource dependent teaching & learning - H,L,W Independent study with provided resources replaces face-to-face or other classes (e.g. lectures)
About Flexible Study Options
Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
Campus - H Hobart, L Launceston, W Burnie. Study Centre - V Sydney, R Rozelle, P Beauty Point. Distance units may also have a campus identifier of I Isolated, N Interstate, O Overseas. Units delivered in Transnational Education (TNE) Programs have a campus identifier of A Hangzhou, F Fuzhou, G Shanghai, K KDU Malaysia, Q Kuwait or Y Hong Kong.