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Online and other materials
Subjects may require attendance
- 29 Jun 2020
The University of New England is the only Australian public university to be awarded the maximum 5 stars for Overall Experience by the Good Universities Guide, 13 years in a row. UNE has delivered distance education since 1955—that’s longer than any other Australian university. Perhaps that’s why students continue to rate UNE so highly for student satisfaction and teaching quality. With over 170 degrees offered online, and more than 20,000 online students, UNE is the expert in online education.
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Upon completion of this subject, students will be able to:
- demonstrate a specialised knowledge of the theory and practice of fundamental accounting concepts; with particular emphasis on using the double-entry book-keeping system for analysing, summarising, and recording, business transactions in an organisation's accounting system in order to make business decisions;
- demonstrate a comprehensive knowledge of how assets are measured, recorded and protected;
- use a range of cognitive and communications skills to review critically, analyse, consolidate and synthesise relevant accounting information to demonstrate critical thinking and judgment in solving business-related problems;
- work independently and/or collaboratively to plan and execute tasks to enhance professional knowledge and skills; and
- demonstrate the ability to recognise, reflect on, and respond appropriately to a range of ethical, cultural or social issues influencing the roles, responsibilities, and practices of accountants in business and society.
- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
In order to enrol in this subject, you must be accepted into one of the following degrees:
- EquipmentDetails - Headphones or speakers (required to listen to lectures and other media) Headset, including microphone (highly recommended) Webcam (may be required for participation in virtual classrooms and/or media presentations).
- SoftwareDetails - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware
- TravelDetails - Travel may be required to attend the Final Examination for this subject.
- OtherDetails -
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
This subject 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 subject are to give students a thorough preparation for later units in the accounting stream and financial skills which can be used immediately.
Essay: 1,500 words; 15%; LOs 4-5 Online Quiz: 25%; LOs 1-3 Final Examination: 60%; LOs 1-5. Students must obtain at least 50% in the exam (and at least 50% overall) to receive a pass or better in the unit. UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.
- Essay (15%%)
- Online Quiz (25%%)
- Final Examination (60%%)
Horngren's Financial Accounting
Nobles, T., Mattison, B., Matsumura, E.M., Best, P., Fraser, D., Tan, R. and Willett, R.