Upon successful completion of this subject, students should: be able to apply conceptual and…

Subject Overview

Abstract

This subject introduces students to the accounting discipline in an integrated manner dealing

with financial accounting and developing and applying critical thinking, information

technology and communication skills. The subject provides the basis for an iterative and spiral

approach to accounting, exposing students to areas of accounting including accounting as an

information system, ethics, business communication and report writing, computer

applications, the accounting cycle, financial reports and the fundamentals of management

accounting.

Learning outcomes

Upon successful completion of this subject, students should:

• be able to apply conceptual and technical aspects of accounting and prepare relevant

business financial statements;

• be able to discuss the historical development of accounting;

• be able to appraise the use of information technology including spreadsheet software

in accounting problem solving, and evaluate the Internet as a professional resource;

• be able to demonstrate relevant business communication skills including report

writing;

• be able to contextualise and evaluate accounting information for decision making

purposes; and

• be able to explain the importance of ethics in accounting.

Subject content

See details in the schedule below.

Key subjects

Passing a key subject is one of the indicators of satisfactory academic progress through your

course. You must pass the key subjects in your course at no more than two attempts. The first

time you fail a key subject you will be at risk of exclusion; if you fail a second time you will be

excluded from the course.

The Academic Progress Policy (https://policy.csu.edu.au/view.current.php?id=00250) sets out

the requirements and procedures for satisfactory academic progress, for the exclusion of

students who fail to progress satisfactorily and for the termination of enrolment for students

who fail to complete in the maximum allowed time.

 

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