ACC100 Accounting 1 (8)


Accounting 1 introduces students to key accounting information that business managers and accountants use to make decisions and manage a business.  Students will develop skills that enable them to analyse and interpret accounting reports and to communicate the results of this analysis to interested parties.  The subject focuses on the use of accounting information rather than on the recording of financial transactions and events (book-keeping).  Students will learn various tools and techniques to enable them to make important business decisions.

+ Subject Availability Modes and Location

Session 1
OnlineBathurst Campus
On CampusAlbury-Wodonga Campus
On CampusBathurst Campus
On CampusCSU Study Centre Melbourne
On CampusCSU Study Centre Sydney
On CampusPort Macquarie
On CampusWagga Wagga Campus
Session 2
OnlineBathurst Campus
On CampusCSU Study Centre Melbourne
On CampusCSU Study Centre Sydney
Session 3
OnlineBathurst Campus
Continuing students should consult the SAL for current offering details: ACC100
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

Not available to students who have completed the University of Sydney Orange campus subject  RMBU1645.

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to define the role of accountants and explain how accounting can assist in making decisions;
  • be able to analyse and interpret a range of accounting and financial transactions and reports;
  • be able to implement various management accounting tools and techniques in making business decisions;
  • be able to identify and describe sources of business finance;
  • be able to use a computer spreadsheet to assist in the preparation of business information and be able to generate and analyse a range of business results and reports; and
  • be able to employ research and report writing skills.


The subject will cover the following topics:
  • The role of accounting;
  • Financial statements and analysing business transactions;
  • Financial statement analysis;
  • Managing the business;
  • Cost-volume-profit (CVP) analysis;
  • Funding the business; and
  • Operating cash.


The information contained in the 2018 CSU Handbook was accurate at the date of publication: 13 April 2018. The University reserves the right to vary the information at any time without notice.