Interpreting and Communicating Accounting

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Abstract

This subject introduces students to the accounting discipline in an integrated manner using accounting concepts and underlying accounting policies and principles to develop and apply critical thinking, information technology and communication skills to business decision making. The subject provides the basis for an iterative and spiral approach to accounting, exposing students to the key areas of accounting which support an organisation‘s business and enhance decision-making capacity. Students will gain a foundation understanding of accounting as an information system, professional ethics, computer applications, business communication and report writing, through the preparation and elementary analysis of financial and management accounting reports.

Syllabus

Accounting, ethics and sustainabilityFinancial accounting: recording business transactionsFinancial accounting: adjustments and completing the accounting cycleFinancial accounting for retailers: accounting for inventoryAccounting systems and technologyInternal controls and cashCash flow statementEvaluating performance and financial statement analysisSocial and environmental performance

Enrolment restrictions

Postgraduate students only.

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