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2014 BFA104 Accounting Context and Method

Unit Level: Introductory

Available as a Student Elective: Yes

View timetable of lectures only for this unit.  View ALL timetable events for this unit.

SPECIAL NOTE: Semester 3 (Summer Semester) Offering: Students who enrol for this unit will need to attend all sessions.


Unit Sem 1 Sem 2 Full Yr Spring Summer Winter
BFA104 H,L,W Distance(H,L,W) H

Key Semester Dates
Semester Campus Attendance Note Start Date Census Date Final WW Date* End Date
Summer H On Campus Offering in H 06-JAN-2014 13-JAN-2014 27-JAN-2014 07-FEB-2014
Sem 2 H On Campus 14-JUL-2014 10-AUG-2014 01-SEP-2014 17-OCT-2014
Sem 2 L On Campus 14-JUL-2014 10-AUG-2014 01-SEP-2014 17-OCT-2014
Sem 2 W On Campus 14-JUL-2014 10-AUG-2014 01-SEP-2014 17-OCT-2014
Spring H Distance Offering in H 01-NOV-2014 15-DEC-2014 29-DEC-2014 14-FEB-2015
Spring L Distance Offering in L 01-NOV-2014 15-DEC-2014 29-DEC-2014 14-FEB-2015
Spring W Distance Offering in W 01-NOV-2014 15-DEC-2014 29-DEC-2014 14-FEB-2015

* 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.

This unit can be taken in other courses
About Census Dates


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.

WEIGHT: 12.5%

ASSESSMENT: continuous assessment (40%), exam (60%)

TEACHING PATTERN: Hobart and Launceston: 2-hr lecture, 1-hr tutorial, 1-hr workshop. Cradle Coast Campus: 3-hr seminar weekly (13 weeks).

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

Prereq BFA103

Hobart Co-op Bookshop Website - Semester (Summer)
Launceston Co-op Bookshop Website - Semester (Sem 2)
Hobart Co-op Bookshop Website - Semester (Sem 2)
Information about any textbook requirements for Semester (Spring) will be available from mid July 2014


View fees for this unit


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.

Special approval is required for enrolment into TNE Program units - campuses A, F, G, K, Q and Y click here for more information.

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