Faculty of Business and Economics

Postgraduate - Unit

This unit entry is for students who completed this unit in 2014 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

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedGippsland First semester 2014 (Off-campus)
Coordinator(s)Dr Abdel Halabi


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.


The learning goals associated with this unit are to:

  1. analyse and discuss the role of accounting in business and its theoretical framework
  2. 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
  3. apply an analytical approach to problem-solving both in the preparation of financial statements and in their use to assist in decision-making
  4. analyse financial statements for profitability and risk
  5. demonstrate competence in business communications through oral and written assessments.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)


AFX9500, ACF5950, ACX5950, AFF9500, AFG9071