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Unit of Study ACCT1002 - Financial Accounting (2025)

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Learning outcomes

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:

describe the key characteristics and underpinning theoretical principles of the regulatory framework that govern the measurement and disclosure of accounting information.

apply routine accounting concepts and principles for recording business transactions using accrual accounting, double entry system and accounting software to produce financial reports.

prepare and interpret the four key financial statements using tools and techniques for decision-making purposes from a multiple stakeholders’ perspective.

analyse and describe the role of internal controls in the context of a business’s operating environment.

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Prescribed Learning Resources may change in future Teaching Periods.