Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 188)
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Year 1 Accounting.
Credit points: 12.5
Coordinator: Associate Professor G. Burrows.
Prerequisite: 306-103 Accounting 1A or its equivalent. Students exempted from Accounting 1A satisfy the prerequisite.
Contact: Two 1-hour lectures, a 1-hour tutorial and a 1-hour workshop a week.
Timetable: Second semester
Objectives:
On completion of this subject a student should:
- understand the nature of company formation;
- be able to account for various share issues;
- understand the nature of profit distribution;
- understand various group structures;
- be able to deal with problems of accounting for groups;
- understand the special concerns of foreign operations;
- understand how share prices are determined;
- be able to analyse and interpret financial information;
- understand the limitations of financial statement analysis;
- understand cost concepts and cost behaviour;
- be familiar with budgets and responsibility accounting;
- understand the concepts needed for accounting for manufacturing.
Content:
The application of basic accounting concepts and methods to the following introductory topics: company accounting, analysis and interpretation of financial statements, cost concepts, cost behaviour and the use of cost data in manufacturing operations.
Assessment:
A 3-hour end-of-semester examination (80 per cent); an assignment of up to 3,000 words (10 per cent); tutorial participation (10%). Satisfactory completion of this subject requires a 50% pass in the end-of-semester examination.
Prescribed texts:
Accounting subject : Next:306-201 | Prev:306-103 | Search | Help
Handbook 1996 : Faculty of Economics and Commerce (Volume 3 page 188)
Status: Official 1996 Date created: Oct 9 1995 Last modified: Oct 9 1995 Authorised by: Academic Registrar Email enquiries: Course_Information@registrar.unimelb.edu.au
Maintained by: Dept. of Accounting and Finance, Faculty of Economics and Commerce.
Copyright © University of Melbourne 1995,1996.