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Accounting Systems and Practices (11212.2)

Level: Level 2 - Undergraduate Intermediate Unit
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. These changes will not be updated in the published unit outline, but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

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.

  • Global Pathways Program Semester 2, 2020, ON-CAMPUS, SVKM (197692) - View
  • Semester 2, 2020, ON-CAMPUS, GBCA-MELB (203476) - View
  • Semester 2, 2020, ON-CAMPUS, BRUCE (197693) - View
  • Semester 1, 2020, ON-CAMPUS, GBCA-MELB (197697) - View
  • Semester 1, 2020, ON-CAMPUS, BRUCE (197696) - View
  • Global Pathways Program Semester 2, 2019, ON-CAMPUS, SVKM (192565) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (184623) - View
  • Semester 1, 2019, ON-CAMPUS, GBCA-MELB (192186) - View
  • Semester 1, 2019, ON-CAMPUS, BRUCE (187906) - 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.


This unit introduces students to 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, as well as utilising principles of internal controls. These topics provide the basis necessary to complete the next unit in the financial accounting stream.

Learning Outcomes

After successful completion of this unit, students will be able to:

1. Analyse and apply financial accounting principles and concepts when dealing with structured information;

2. Apply the use of accounting controls, journals and systems;

3. Prepare financial reports for simple entities using accounting software; and

4. Reflect on the professional skills that accountants have to possess and display.

Assessment Items

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Contact Hours

One 2 hour lecture and one 2 hour tutorial on-campus per week.


11009 Business Decision Making.



Assumed Knowledge


Incompatible Units

6222 Accounting Systems & Practices G.

Equivalent Units

6360 Accounting Systems and Practices.

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