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Handbooks Courses Units

AFX9500 - Introductory accounting

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics


Caulfield First semester 2008 (Day)
Caulfield First semester 2008 (Evening)
Caulfield Second semester 2008 (Day)
Caulfield Second semester 2008 (Evening)


This unit provides students with an introduction to accounting and an understanding of the preparation, presentation and interpretation of financial statements. In particular, emphasis is placed on accounting processes, practices and policies that enable the financial performance and financial position of an entity, as displayed by the balance sheet, income statement and statement of cash flows, to be measured, analysed and interpreted.


The learning goals associated with this unit are to:

  • develop skills in the analysis and recording of accounting transactions and events, and in the production of balance sheets, and statements of income, changes in owners equity and cash flows
  • explain the nature and purpose of accrual accounting adjustments
  • develop an understanding of good internal control systems (focusing on bank and cash) and the periodic and perpetual inventory recording systems
  • acquire relevant knowledge in order to apply techniques for the analysis and evaluation of a firms financial position and performance
  • develop an ability to work efficiently and independently by setting both weekly class work and an independent assignment.


Within semester assessment: 30%
Examination (3 hours): 70%

Contact hours

3 hours per week

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