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ACCT20052  Financial Accounting

In this course the student is introduced to the conceptual framework of financial accounting. The concepts introduced are then applied to the basic recording process which operates within the accounting cycle. All aspects of basic recording will be covered initially and then the accounting concepts will be applied to some of the more specific areas such as merchandising operations, handling debtors and creditors and non-current assets. Emphasis will be on the traditional historical cost system of accounting in relation to the sole owner and partnerships. If you have recently completed studies in Financial Accounting in an Australian undergraduate program, you are advised to seek substitution for this course if it is compulsory for your current program. Alternatively, if your program allows, you may seek exemption.

Central Queensland University Handbook
This handbook was correct as at: 07-May-2002

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