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UNIT CODE: ACC103

INTRODUCTION TO BUSINESS ACCOUNTING

UNIT DESCRIPTION

This unit aims to provide non-accounting students with a broad, business-based introduction to conceptual foundations of accounting and the use of accounting information to assist in key areas such as planning, controlling, reporting and decision making. It introduces students to basic concepts and functions such as the balance sheet, income statements, cash flow statements, techniques for analysing financial statements and investment decisions, full costing and managing working capital. By the end of the unit students will have developed the understanding and skills necessary to help them make informed basic financial management decisions. The delivery of the unit will incorporate a range of teaching and learning strategies including lectures, tutorials, workshops, class discussions, collaborative group activities and independent student research.

STUDENT WORKLOAD + DELIVERY MODE

TIMETABLED HOURS

RECOMMENDED PERSONAL HOURS

TOTAL WORKLOAD HOURS

STUDY LOAD

3 Hours per week

5 Hours per week

8 Hours per week

Full time 

MODE OF DELIVERY

This unit will be offered to students in the following mode/s:

+ Face-to-face (Domestic and International) 

+ Online (Domestic)

OVERVIEW

Award Course

Bachelor of Business

Area

Accounting

Unit Duration

12 Weeks

Weekly Attendance Pattern

1 Hour Lecture + 

2 Hour Tutorial

Unit Level

100

Unit Weighting

6 Credit Points

Unit Type

Core

Pre-Requisites

N/A

Co-Requisites

N/A

Work Integrated Learning

No

UNIT LEARNING OUTCOMES

  • Explain the key accounting functions and principles

  • Record the accounting functions and principles

  • Interpret the key financial statements of organisation

  • Apply the key principles of budgeting 

  • Apply various management accounting techniques for making business decisions

ASSESSMENT STRUCTURE

ASSESSMENT TASK

  • Assessment 1: Quiz (Set by lecturer and completed as homework (Individual)

  • Assessment 2: Mid-Trimester Exam (Individual) 

  • Assessment 3: Final Exam (Individual) 

  • Assessment 4: Engagement with the Process (Individual) 

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