ACC110 Accounting 2 (8)


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.

+ Subject Availability Modes and Location

Session 1
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
DistanceWagga Wagga Campus
Session 2
InternalAlbury-Wodonga Campus
InternalBathurst Campus
InternalCSU Study Centre Melbourne
InternalCSU Study Centre Sydney
InternalPort Macquarie
InternalWagga Wagga Campus
DistanceWagga Wagga Campus
Session 3
DistanceBathurst 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.

Subject information

Duration Grading System School:
One sessionHD/FLSchool of Accounting and Finance

Enrolment restrictions


Learning Outcomes

Upon 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.


The 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.


The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.