Highlights
Task:
Abstract
This subject introduces students to the accounting discipline in an integrated manner dealing with financial accounting and developing and applying critical thinking, information technology and communication skills. The subject provides the basis for an iterative and spiral approach to accounting, exposing students to areas of accounting including accounting as an information system, ethics, business communication and report writing, computer applications, the accounting cycle, financial reports and the fundamentals of management accounting.
Learning outcomes
Upon successful completion of this subject, students should:
• be able to apply conceptual and technical aspects of accounting and prepare relevant business financial statements;
• be able to discuss the historical development of accounting;
• be able to appraise the use of information technology including spreadsheet software in accounting problem solving, and evaluate the Internet as a professional resource;
• be able to demonstrate relevant business communication skills including report writing;
• be able to contextualise and evaluate accounting information for decision making purposes; and
• be able to explain the importance of ethics in accounting.
Subject content
See details in the schedule below.
Key subjects
Passing a key subject is one of the indicators of satisfactory academic progress through your course. You must pass the key subjects in your course at no more than two attempts. The first time you fail a key subject you will be at risk of exclusion; if you fail a second time you will be excluded from the course.
The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250) sets out the requirements and procedures for satisfactory academic progress, for the exclusion of students who fail to progress satisfactorily and for the termination of enrolment for students who fail to complete in the maximum allowed time.
Subject Schedule & Delivery
Prescribed text
The textbooks required for each of your enrolled subjects can also be found via the Student Portal Textbooks (http://student.csu.edu.au/study/study-essentials/textbooks) page.
Charles Sturt University Subject Outline
Nobles, T.L., Mattison, B.L., Matsumura, E.M., Best, P., Fraser, D., Tan, R., Willett, R. (2015). Horngren's Accounting (8e). Pearson Australia.
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