Introductory accounting A
A Halabi
6 points
* First, second semester
* Gippsland: one 1-hour lecture
and one 2-hour tutorial per week
* Distance: approximately 12 hours per
week
Objectives The objective of this subject is to outline the purpose of accounting as a communication process where timely and relevant information is used for making decisions. Students will learn basic accounting concepts and practical techniques and be able to prepare and present financial statements and management reports. Students will analyse these statements within the context of decision making.
Synopsis The accounting profession, accounting concept, introduction to bookkeeping, rules of double entry, preparing balance sheets and profit and loss statement, balance-day adjustments, closing accounts, computerised accounting systems, accounting for companies, analysis of financial reports, product costing, cost planning and control, time value of money.
Assessment Two project assignments: 30%
* Examination (3
hours): 70%
Prescribed texts
Ratnatunga J and others (eds) Principles of financial decision making 2nd edn, Wiley, 1994
Waldman E and others (eds) Accounting for financial decision making study guide 2nd edn, Wiley, 1994
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