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Accounting Systems & Practices G (6222.5)

Level: Graduate Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School

Availability

Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • Semester 2, 2019, ON-CAMPUS, BRUCE (187368) - View
  • Semester 1, 2019, ON-CAMPUS, BRUCE (187171) - View
  • Semester 2, 2018, ON-CAMPUS, BRUCE (179369) - View
  • Semester 1, 2018, ON-CAMPUS, BRUCE (178131) - View
  • Semester 2, 2017, ON-CAMPUS, BRUCE (167422) - View
  • Semester 1, 2017, ON-CAMPUS, BRUCE (167047) - View
  • Semester 2, 2016, ON-CAMPUS, BRUCE (155839) - View
  • Semester 1, 2016, ON-CAMPUS, BRUCE (155838) - View
  • Semester 2, 2015, EVENING, BRUCE (139296) - View
  • Semester 1, 2015, EVENING, BRUCE (145519) - View

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.

Syllabus

This unit extends the financial accounting material introduced in the prerequisite accounting unit. Students who complete this unit will have a broad understanding of the techniques and processes required to produce financial statements for a simple entity. Topics include the use of accrual accounting in preparing journal entries for a range of transactions and events, developing spreadsheets for decision support models, and utilizing principles of internal controls. These topics provide the basis necessary to complete the next unit in the financial accounting stream.

Learning Outcomes

Students who successfully complete this unit will be able to:

1. Exercise judgment in the application of accounting standards when dealing with incomplete and/or ambiguous information;

2. Identify and critique specific examples of the subjective and flexible characteristics of extant financial accounting standards;

3. Analyse internal control systems and develop appropriate responses where weaknesses are identified; and

4. Utilise a variety of spreadsheet skills when creating models to support management decision-making.

Contact Hours

Normally 39 hours of classroom and structured learning per semester.

Prerequisites

11396 Business Decision Making G OR 6221 Accounting for Managers G.

Corequisites

None.

Assumed Knowledge

None.

Incompatible Units

6360 Accounting Systems and Practices.

Equivalent Units

None.


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