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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


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.

  • Semester 2, 2020, ON-CAMPUS, BRUCE (197691) - View
  • Semester 1, 2020, ON-CAMPUS, BRUCE (197663) - View
  • 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.


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.

Assessment Items

Contact Hours

Normally 39 hours of classroom and structured learning per semester.


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



Assumed Knowledge


Incompatible Units

6360 Accounting Systems and Practices.

Equivalent Units


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