ACC110 Accounting 2 (8)
Abstract
This subject builds on the ability to analyse and interpret accounting information developed in ACC100 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. |
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+ Subject Availability Modes and Location
Session 1 | Internal | CSU Study Centre Melbourne | Internal | CSU Study Centre Sydney | Distance | Wagga Wagga Campus | Session 2 | Internal | Albury-Wodonga Campus | Internal | Bathurst Campus | Internal | CSU Study Centre Melbourne | Internal | CSU Study Centre Sydney | Internal | Port Macquarie | Internal | Wagga Wagga Campus | Distance | Wagga Wagga Campus | Session 3 | Distance | Bathurst Campus |
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.
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Subject informationDuration | Grading System | School: |
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One session | HD/FL | School of Accounting and Finance |
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Learning OutcomesUpon successful completion of this subject, students should:
- be able to record accounting transactions using manual and automated accounting information systems;
- be able to calculate, account for and report values of key assets including: receivables, inventory; and property, plant, equipment: and
- be able to explain, prepare, analyse and interpret the following major financial statements: income statement, statement of changes in equity, statement of cash flows, and statement of financial position.
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SyllabusThe subject will cover the following topics:
- analysing and record business transactions;
- accounting for inventory;
- introduction to subsidiary ledgers and special journals;
- measuring business profit: the adjusting process;
- completing the accounting cycle;
- accounting for cash
- accounting for receivables; and
- accounting for property, plant and equipment.
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The information contained in the 2015 CSU Handbook was accurate at the date of publication: 01 October 2015. The University reserves the right to vary the information at any time without notice.