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.


Session 1 (30)
On Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Wagga Wagga Campus
Session 2 (60)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Wagga Wagga Campus
Wagga Wagga Campus
Session 3 (90)
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.

Subject Information

Grading System



One session


School of Accounting and Finance



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.


This 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.


For further information about courses and subjects outlined in the CSU handbook please contact:

Current students

Future students

The information contained in the CSU Handbook was accurate at the date of publication: May 2019. The University reserves the right to vary the information at any time without notice.