JAMES COOK UNIVERSITY 
BX3012: Contemporary Issues in Accounting 
Final Examination Guide and Notes 2026 
 
- Part 01: About This Guide 
- Part 02: Sample Final Examination Paper 
- Part 03: Suggested Solutions to Final Exam Paper 
- Part 04: Final Examination - Hints and Tips 
 
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JCU - BX3012: Contemporary Issues in Accounting (Solutions)

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ACADEMIC YEAR 2025 - 2026

University	James Cook University
Study Level	Undergraduate
Subject Code	BX3012
Subject Name	Contemporary Issues in Accounting
Notes Title	Final Examination Guide and Notes
Format	PDF
Page Length	35

Prepare with confidence for the BX3012: Contemporary Issues in Accounting final examination at James Cook University. This guide explains how the paper is structured and marked, so you know what examiners look for and where marks are gained or lost. You will practise the core question formats with realistic sample papers, complete with fully worked solutions and clear, step-by-step explanations. It also flags common errors and shows you how to avoid them, with targeted hints and revision tips to help you study efficiently and perform under timed conditions.

This subject critically examines issues in financial accounting research and practice. Controversial issues in financial accounting that have been debated over the years will be critically evaluated in this subject. This subject is designed to provide a foundation for students to understand and participate in debates on important issues in financial accounting. This subject will also provide increased coverage of key areas of financial accounting such as accounting for foreign exchange and leases.

✔ Upon completion of this subject, graduates will be able to:

Appraise theoretical and practical aspects of alternative accounting models for profit and capital measurement in times of changing prices
Integrate and apply International Financial Reporting Standards for the disclosure of financial and non-financial information
Develop researched and reflective opinions and judgements concerning theoretical and practical standard setting in accounting, drawing on relevant research and practice and convey this using oral and written communication techniques
Use accounting frameworks to critically analyse current financial reporting issues encountered by accountants, auditors, regulators and users of financial information and develop well-supported arguments to inform decision making

Anti-requisite(s): CO3011 CO3013
Pre-requisite(s): (BU1002 OR BU1902 OR CO1101 OR CO1002) AND (BX2011 OR CO1003 OR CO1001)

SUBJECT CODE	SUBJECT NAME
BU1002	Accounting for Decision Making
BU1003	Principles of Economics
BU1007	Principles of Data Analysis for Business
BU1104	Introduction to Management Concepts and Applications
BU1108	Marketing Matters
BU1112	Business Law
BX2011	Foundation of Accounting Principles
BX2012	Cost Management and Control
BX2014	Principles of Finance
BX2021	Managerial Economics
BX2022	Macroeconomic Policy
BX2031	Investment and Portfolio Analysis
BX2032	Financial Institutions and Markets
BX2122	Econometrics and Big Data Analysis
BX3011	Corporate Financial Accounting
BX3031	Multinational Business Finance
BX3112	Taxation Law
SC2202	Quantitative Methods in Science

JCU - BX3012: Contemporary Issues in Accounting (Solutions)

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