Course overview
This course will provide an overview of the field of accounting and the conceptual and practical foundation required to analyse and interpret accounting information in the business environment. This includes: accounting and the business environment; accounting information and its role in decision-making for management and external stakeholders; recording, reporting and analysing business transactions within the accounting cycle; preparation and analysis of cashflow statements for business users.
Course learning outcomes
- Discuss the role of the accounting profession in business.
- Identify accounting as an information process for business decision making and describe the workings of the accounting cycle.
- Explain the accounting equation and the determination of financial position.
- Discuss the basic accounting concepts, principles and procedures.
- Analyse and interpret financial accounting information from a management and user perspective.
- Demonstrate UniSA Business Enterprise Skills in the context of Accounting: Written Communication (foundation level).
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