Accounting
Mr Paul Mather and Mr Alan Ramsay
One 3-hour session per week
* First, second, summer semester
*
Clayton, city
* Prohibitions: AAF1021/2 or AAF1031/2 or equivalents
Objectives This subject promotes an understanding of accounting principles and their implication for the nature and quality of information produced by the accounting information system. The overall objective of this subject is that students will be able to act as informed users in making decisions based on accounting information.
Synopsis Two-thirds of the subject is devoted to a study of financial accounting, a substantial element being concerned with the analysis and interpretation of financial accounting information and with the development of tools for using accounting information to evaluate the performance and financial position of business organisations. One-third of the subject is concerned with management accounting. This section outlines cost accounting concepts and systems and the use of information produced by such systems for budget, short-run decisions, control and operating activities and performance evaluation.
Assessment Written (2000-3000 words): 40%
* Examination (3 hours):
60%
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