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GSB701 Introductory Accounting

Updated: 22 April 2010
Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study Online Level
Armidale Trimester 1 Off Campus C - Internet access required
ISBT Sydney ISBT Semester 1 On Campus C - Internet access required
ISBT Sydney ISBT Semester 2 On Campus C - Internet access required
ISBT Sydney ISBT Summer On Campus C - Internet access required
TOP Sydney TOP - Trimester 1 On Campus C - Internet access required
TOP Sydney TOP - Trimester 2 On Campus C - Internet access required
TOP Sydney TOP - Trimester 3 On Campus C - Internet access required
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites candidature in GradCertAcct or GradDipAcct or GradCertMgt or GradDipMgt or MBA or or MBus or MPA or MPABus
Co-requisites None
Restrictions MBA701 or MBA702
Notes

essential for candidates seeking Professional Accounting recognition
Combined Units None
Coordinator(s) Ashfaq Khan (akhan27@une.edu.au)
Unit Description

This unit is an introductory unit in financial accounting which focuses on (1) the recording of economic transactions in the accounting records; (2) the basic financial statements that summarise an entity's financial transactions; (3) the fundamental concepts needed to prepare or understand published financial statements. The objectives of the unit are to give students a thorough preparation for later units in the accounting stream and financial skills which can be used immediately.
Prescribed Material
Mandatory 		Text(s):

Note: Students are expected to purchase prescribed material

Financial Accounting
ISBN: 9781442505087
Horngren, C.T., Best, P., Fraser, D. and Willett, R., Pearson Education 6th ed. 2009
Text refers to: Trimester 1; ISBT Semesters 1,2 and Summer; TOP Trimesters 1,2 and 3 , On and Off Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment
Title Exam Length Weight Mode No. Words
Assignment 1 35% Off Campus
Assessment Notes
Series of problems
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1,2 GA: 1,2,3,4,6,7
Assignment 1 20% ISBT/TOP On Campus 1500
Assessment Notes
Short answers
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1 GA: 1,2,3,4,6,7
Assignment 2 20% ISBT/TOP On Campus 1500
Assessment Notes
Essay
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA: 1,2,3,4,6,7
Final Examination 2 hrs 60% ISBT/TOP On Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA: 1,2,3,4,6,7
Final Examination 2 hrs 65% Off Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1-3 GA: 1,2,3,4,6,7

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. demonstrate an understanding of the theory of concepts relating to the accounting discipline;
  2. use the double-entry system for recording the effects of transactions in journals and ledgers when preparing financial statements from the accounting records in merchandising and other complex business environments;

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
An introductory command of financial accounting will be achieved through knowledge presented in the teaching and learning activities associated with the unit. 		True True True
2 Communication Skills
Written communication skills are taught, assessed and practiced in the assignment work and online communications. 		True True True
3 Global Perspectives
The unit content provides students with an understanding of financial accounting within a global context. 		True True True
4 Information Literacy
Taught and assessed through assignment preparation, use of internet, Blackboard, etc. 		True True True
6 Problem Solving
Assessments are focussed on problem-solving skills in financial accounting. 		True True True
7 Social Responsibility
Increased awareness of socially responsible practices is emphasised in the unit. 		True True True
   

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