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 … For more content click the Read More button below.
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
Learning outcomes
Upon successful completion of this subject, students should:
1.
be able to apply conceptual and technical aspects of accounting to prepare relevant business financial statements for different business structures, and evaluate accounting information for decision making purposes;
2.
be able to discuss the historical development of accounting and explain the role of accounting in strategy including business sustainability and risk management;
3.
Explain how information and communication technology has impacted the business environment, and discuss technological advances that support data analysis, decision making, and enhances the efficiency and effectiveness of communication;
4.
Analyse the effectiveness of internal controls relating to cash receipts and cash payments, and explain how information and communication technology controls enhance the efficiency and effectiveness of an organisations systems and processes; and
5.
be able to communicate clearly and concisely in a range of formal and informal situations and settings.
Enrolment restrictions
Postgraduate students only.
Incompatible