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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


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Unit Outlines

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  • 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

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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

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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