BUSS 1030 Accounting,business and society
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Accounting, Business and Society
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UoS Code
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BUSS1030
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Credit points
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6
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Offered
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Semester 1 and Semester 2
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Prerequisites
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None
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Prohibitions
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ACCT1001, ACCT1003, ACCT1004,
ACCT1005, ACCT1002
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Additional Information
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This unit of study is a compulsory
part of the Bachelor of Commerce and combined Bachelor of Commerce degrees.
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Lectures
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1x 1.5hr lecture and 1x 1.5hr
tutorial per week
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Assessment
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Tutorial contribution (15%), written
assessment (10%), mid-semester examination (25%) and final examination (50%)
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Description
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This unit investigates the
fundamentals of accounting and aims to provide a broad understanding of the
role of accounting in the context of business and society. The format of the
unit is designed to show that there are many uses of accounting data. The
focus moves from accountability to decision making; both functions are
explained through examples such as the 'double entry equation', and from an
output (financial statements) perspective. Some more technical aspects of
accounting are outlined, including the elements of assets, liabilities,
revenues and expenses within simple, familiar scenarios. Besides developing
an understanding of the role of accounting via conventional financial
reports, recent developments including the discharge of accountability by
companies through the release of corporate social and environmental reports
and the global financial crisis, are explored through an accounting lens.
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