Accounting - The Fundamentals of Business

• • Accounting Cycle I-Accounting for Service Entities Part A
  • Accounting Cycle I-Accounting for Service Entities Part B
  • Accounting Cycle II: Accounting for Retail Entities and GST
  • Accounting Cycle III: End of Period Adjustments and Closing Entries
  • Presentation of Financial Statements
  • Application of Accounting Theory
  • CSR/Sustainability
  • Inventories Revenue

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

one of

• CUR-ACC102-Financial Decision Making
• CUR-ACC100-Accounting - The Language of Business (No longer available)

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Additional requirements

No additional requirements

The subject aims to provide students with knowledge of accounting transactions. It applies the conceptual framework and the objectives of the financial statement. It focuses on understanding, defining and recognising various elements of financial statements and the use of computerised accounting software. In addition, the subject teaches the application of selected international financial reporting standards and underlying accounting theories.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

• Online Workbook Assignment (20%)
• Accounting Software Assignment (30%)
• Final Invigilated Examination (50%)

For textbook details check your university's handbook, website or learning management system (LMS).