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Unit of Study ACC00712 - Business Accounting (2017)

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Unit Snapshot

  • Anti-requisites

    ACC00700 Basic Business Accounting

  • Enrolment information

    N/A

Unit description

Introduces students to knowledge of accounting processes, from recording transactions in journals and ledgers to preparing financial statements, enhances student's ability of applying their knowledge in a real business setting, and develops students' ability to exercise professional judgement and communicate information concerning business practices with stakeholders.

Unit content

Topic 1 Introduction to financial accounting

Topic 2 Recording transactions in the accounting cycle using double-entry accounting

Topic 3 Accounting for business operation I

Topic 4 Accounting for business operation II

Topic 5 End of period processes

Topic 6 Statements of cash flows

Topic 7 Analysis and interpretation of accounting information

Availabilities

Location Domestic International
Gold Coast Session 1,  3 Session 1,  3
Melbourne Session 1 Session 1,  2,  3
New Zealand - MIT Session 1 Session 1
Online Session 1 Session 1
Papua New Guinea - Air Niugini N/A Session 1
Perth N/A Session 3
Sydney N/A Session 1,  2,  3

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 understand the concepts of double entry accounting, accrual accounting and accounting cycle
2 analyse accounting information and record business transactions in financial documents within accounting cycle
3 present, analyse and interpret financial information using the language of business to communicate with stakeholders effectively
4 understand internal control and AASB regulatory framework that govern the measurement and disclosures of accounting information.

On completion of this unit, students should be able to:

  1. understand the concepts of double entry accounting, accrual accounting and accounting cycle
    • GA4:
  2. analyse accounting information and record business transactions in financial documents within accounting cycle
    • GA4:
    • GA6:
  3. present, analyse and interpret financial information using the language of business to communicate with stakeholders effectively
    • GA4:
    • GA6:
  4. understand internal control and AASB regulatory framework that govern the measurement and disclosures of accounting information.
    • GA1:
    • GA6:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • Prescribed text information is not currently available.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.