ACC110 Accounting 2 (8)
CSU Discipline Area: Accounting (ACCOU)
Duration: One session
Abstract:
Accounting 2 builds on the ability to analyse and interpret accounting information developed in Accounting 1 by teaching students to prepare accounting information using manual and automated accounting information systems. All aspects of the financial statement preparation process are covered with a focus on accounting for key assets.
+ Subject Availability Modes and Locations
| Session 1 | |
|---|---|
| Internal | Albury-Wodonga |
| Internal | CSU Study Centre Melbourne |
| Internal | CSU Study Centre Sydney |
| Internal | Holmesglen |
| Distance | Wagga Wagga | Session 2 |
| Internal | Albury-Wodonga |
| Internal | Bathurst |
| Internal | CSU Study Centre Melbourne |
| Internal | CSU Study Centre Sydney |
| Internal | Dubbo |
| Internal | Holmesglen |
| Internal | Port Macquarie |
| Internal | Wagga Wagga |
| Distance | Wagga Wagga | Session 3 |
| Internal | CSU Study Centre Melbourne |
| Distance | Bathurst |
Continuing students should consult the SAL for current offering details: ACC110
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Prerequisite(s):
Objectives:
Upon successful completion of this subject, students should:
- be able to demonstrate an understanding of professionalism and apply it to ethical decision making and communications;
- be able to demonstrate an understanding of the accounting environment in Australia and globally;
- be able to record accounting transactions using manual and automated accounting information systems;
- be able to account for and report values of assets including; receivables, inventory, property, plant, equipment: and
- be able to prepare all three major financial statements from accounting data.
Syllabus:
The subject will cover the following topics:
- professionalism and its relationship with ethics, communication and the accounting environment;
- analysing and recording business transactions;
- introduction to subsidiary ledgers and special journals;
- measuring business profit: the adjusting process;
- completing the accounting cycle;
- accounting for and managing receivables;
- accounting for inventory; and
- accounting for property, plant and equipment.
The information contained in the 2013 CSU Handbook was accurate at the date of publication: 24 April 2013. The University reserves the right to vary the information at any time without notice.