• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting
  • Academic career Undergraduate
  • Course convener
    • Dr Yi Lu
  • Mode of delivery In Person
  • Offered in First Semester 2018
    Second Semester 2018
    See Future Offerings

The course extends the material in Business Reporting and Analysis. It provides detailed understanding of the technical aspects and concepts used in producing financial and management accounting reports. This includes cost assignment methods, the application of accounting principles and double-entry accounting systems for recording and reporting financial transactions.

Topics include: using journals and ledgers; application of accrual accounting; methods of income measurement and asset valuation; accounting for assets and liabilities; applying the principles of internal control; and an introduction to accounting for partnerships and companies.

Learning Outcomes

Upon successful completion of the requirements for this course, students will be able to:

1. understand the assumptions underlying accounting information;

2. understand and apply accounting principles for recording and preparing accounting information;

3. apply the principles of internal control;

4. assign costs to production;

5. account for capital contributions and profit distributions for partnerships and companies;

6. able to utilise a computerised accounting package to set up the accounts and complete the accounting cycle of a small business;

7. develop or improve a range of generic/soft skills essential for commerce graduates. 

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

  • Mid-Semester Exam 25%

  • Tutorial Performance 5%

  • Group Assignment 10%

  • Final Exam 60%

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work.  This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Requisite and Incompatibility

To enrol in this course you must have completed BUSN1001

Majors

Minors

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Band 3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
2617 19 Feb 2018 26 Feb 2018 31 Mar 2018 25 May 2018 In Person

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery
7585 23 Jul 2018 30 Jul 2018 31 Aug 2018 26 Oct 2018 In Person

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