22784 Accounting: Concepts and Applications

6cp
Postgraduate

The subject aims to expose students to the nature and use of accounting information, and less to the processes of accounting. The aim is to have students understand accounting information and to appreciate its uses from various decision-making perspectives. This subject provides a sound grounding in the application of accounting concepts and techniques and considers ethical and corporate governance issues associated with the provision of accounting reports.

The topics chosen are a mix of financial and management accounting. The financial accounting topics concern the basic financial statements, their analysis and the concepts and procedures that underpin their preparation. Management accounting concerns cost, cost behaviour, product costing, and information for planning and control.

Typical availability

Autumn semester, City campus
Spring semester, City campus
Summer session, City campus
Autumn semester, China

Fee information

2006 contribution for 2005/06 commencing Commonwealth-supported undergraduate students: $872.38
2006 amount for undergraduate domestic fee-paying students: $2,220.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2006 for 2005/06 commencing Commonwealth-supported and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported undergraduate students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Other students (such as postgraduate students and international students) should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.