Accounting Systems & Practices G (6222.5)

Availability

• UC - Canberra, Bruce

  Year	Teaching Period	Convener		Mode of Delivery
  2021	Semester 1	DR   Angela   TAN-KANTOR	(Ph: +61 2 62068418 )	FLEXIBLE
  2021	Semester 2	DR   Angela   TAN-KANTOR	(Ph: +61 2 62068418 )	ON-CAMPUS

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

As a result of the Australian Government's and or the ACT Government’s directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, you may find that learning activities and/or assessment items in some units you are studying have changed. 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. The new learning activities and/or assessment items will continue to meet the unit's learning outcomes, as described in the Unit Outline.

New learning activities and/or assessment items are available on your unit's UCLearn(Canvas) teaching site. Please contact your Unit Convener with any questions.

Unit Outlines

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• Semester 1, 2021, FLEXIBLE, BRUCE (203922) - View
• 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.

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.

Assessment Items

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.