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AFG9071 - Introductory accounting

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Offered

Gippsland First semester 2009 (Off-campus)

Synopsis

The accounting process required to prepare financial reports and the elements of these reports including assets, liabilities, equity, revenue and expenses. Students learn to classify economic transactions into appropriate accounts and calculate ratios for analysis.

Objectives

The learning goals associated with this unit are to:

  • analyse and discuss the role of accounting in business and its theoretical framework
  • develop skills in the analysis of accounting transactions and events, recording entries in both manual and computer based ledger systems, and in the production of balance sheets statements of changes in owners equity, income statements and cash flows
  • apply an analytical approach to problem-solving both in the preparation of financial statements and in their use to assist in decision-making
  • analyse financial statements for profitability and risk
  • demonstrate competence in business communications through oral and written assessments.

Assessment

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

Prohibitions

AFX9500

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