USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at //www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC5202 Accounting

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting

Other requisites

Pre-requisite: Enrolment in an approved postgraduate program.

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at //www.usq.edu.au/current-students/support/computing/hardware.

Synopsis

In this course students are introduced to the accounting process. This includes the environment of accounting, the accounting elements, the recognition, measurement and recording of business transactions and events and the preparation of financial reports. Particular emphasis is placed on the recording, measurement and control of the major asset groups and the identification, function and measurement of liabilities and owners' equity. Based on the Australian Qualification Framework, the minimum Threshold Learning Outcomes for this course will be developed in the areas of Knowledge and Application skills. Finally, the accounting process is extended to cash flow statements and the techniques of analysing and interpreting the information displayed in accounting reports.

Course offers

Semester Mode Campus
Semester 1, 2016 On-campus Springfield
Semester 1, 2016 On-campus Toowoomba
Semester 1, 2016 Online
Semester 2, 2016 On-campus Toowoomba
Semester 2, 2016 Online