Accounting Systems and Practices (6360.4)

Availability

Unit Outlines

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• HKBU Trimester 3, 2018, ON-CAMPUS, HKBU (191839) - View
• Semester 2, 2018, ON-CAMPUS, BRUCE (179027) - View
• HKBU Trimester 1, 2018, ON-CAMPUS, HKBU (180799) - View
• Semester 1, 2018, ON-CAMPUS, TQB-SB (178034) - View
• Semester 1, 2018, ON-CAMPUS, GBCA-MELB (178035) - View
• Semester 1, 2018, ON-CAMPUS, BRUCE (178033) - View
• Semester 1, 2017, ON-CAMPUS, TQB-SB (166956) - View
• Semester 1, 2017, ON-CAMPUS, GBCA-MELB (171354) - View
• Semester 1, 2017, ON-CAMPUS, BRUCE (166955) - View
• UC Term 4, 2016, INTENSIVE, HKBU (155276) - View
• UC Term 2, 2016, INTENSIVE, HKBU (155275) - View
• Semester 1, 2016, ON-CAMPUS, UC-MELB (154380) - View
• Semester 1, 2016, ON-CAMPUS, TQB-SB (155274) - View
• Semester 1, 2016, ON-CAMPUS, BRUCE (154381) - View
• UC Term 3, 2015, INTENSIVE, HKBU (143590) - View
• Semester 1, 2015, ON-CAMPUS, UC-MELB (145809) - View
• Semester 1, 2015, ON-CAMPUS, BRUCE (145810) - View

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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 utilising 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 structured information;

2. Identify internal control weaknesses and develop appropriate solutions; and

3. Employ a variety of spreadsheet skills to create simple financial models to support management decision-making.

Assessment Items

Contact Hours

Normally 39 hours per semester.

Prerequisites

5466 Accounting for Managers OR
5617 Accounting for Managers OR
11009 Business Decision Making