Courses & Units

Accounting Context and Method BFA104

Hobart, Launceston, Cradle Coast


Provides a foundation for students intending to study units in the accounting major of the Bachelor of Business. The unit is also useful for students in other disciplines who wish to gain an understanding of the accounting and financial reporting process. The institutional framework and the fundamental principles underpinning accrual accounting and financial reporting are examined. The elements of the accounting cycle, and techniques of measurement, recording and reporting, are developed from a preparer's perspective, as are aspects of systems design and internal control.

A user's perspective rather than a preparer's is then adopted; i.e., what does the information mean? You will learn how the outputs of the accounting process (reports) can be interpreted and used by management and external stakeholders.


Unit name Accounting Context and Method
Unit code BFA104
Credit points 12.5
Faculty/School Tasmanian School of Business & Economics (TSBE)
Teaching staff

Please check the unit outline for details.

Level Introductory
Available as student elective? Yes
Breadth Unit? No


Location Study period Attendance options Available to
Hobart Semester 2 On-Campus International Domestic
Hobart Spring school (extended) On-Campus Off-Campus International International Domestic Domestic
Launceston Semester 2 On-Campus International Domestic
Cradle Coast Semester 2 On-Campus International Domestic


International students
Domestic students

Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.

Special approval is required for enrolment into TNE Program units.

TNE Program units special approval requirements.

Key Dates

Study Period Start date Census date WW date End date
Semester 2 11/7/2016 10/8/2016 29/8/2016 14/10/2016
Spring school (extended) 31/10/2016 23/11/2016 22/12/2016 13/2/2017

* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see Withdrawal dates explained for more information).

Unit census dates currently displaying for 2016 are indicative and subject to change. Finalised census dates for 2016 will be available from the 1st October 2016.

About Census Dates



Band CSP Student Contribution Full Fee Paying (domestic) Field of Education
3 2016: $1,305.00 2016: $2,300.00 080101

Fees for next year will be published in October. The fees above only apply for the year shown.

Please note: international students should refer to this page to get an indicative course cost.





Teaching Pattern

Hobart and Launceston: 2-hr lecture, 1-hr tutorial, 1-hr workshop. Cradle Coast Campus: 3-hr seminar weekly (13 weeks).


Please check the unit outline for details.

TimetableView the lecture timetable | View the full unit timetable



Information about any textbook requirements will be available from mid November.

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