Postgraduate - UnitAFG9071 - Introductory accounting

This unit entry is for students who completed this unit in 2013 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

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Level	Postgraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Accounting and Finance
Offered	Gippsland First semester 2013 (Off-campus) Gippsland Second semester 2013 (Off-campus)
Coordinator(s)	Dr Abdel Halabi

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.

Outcomes

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: 70%

Chief examiner(s)

Dr Abdel Halabi

Prohibitions

AFX9500