ACCT10002 Introductory Financial Accounting Notes | Assignment Help | Syllabus
University: University Of Melbourne
“This course examines the nature of accounting from the viewpoint of a financial report preparer. The technique of recording and reporting transactions in an accounting system will be addressed in order to give the basis for judgments and decisions in the production of financial reports. The significance of accounting in the Australian external reporting environment is discussed, as well as an introduction to the Accounting Conceptual Framework, which offers a theoretical foundation for accounting standards and reporting.
Learning outcomes that are expected
Identify the major regulatory agencies that have an impact on Australia’s external financial reporting system and explain their roles and responsibilities in the process.
Explain the purpose and nature of General Purpose Financial Reporting.
Explain how the Conceptual Framework for Accounting relates to the production of general purpose financial statements and what the main components are.
Prepare the Balance Sheet and Income Statement by recording accounting transactions.
Explain the most important factors to consider when reporting significant transactions and balances in the Balance Sheet and Income Statement.
Describe the nature of business transactions and how to account for capital transactions and profit distribution.
Make a Cash Flow Statement and analyze it.
Skills that are universal
Problem solving and computer program usage are at a high degree of development.
Written communication, collaborative learning, teamwork, application of theory to practice, interpretation and analysis, critical thinking, synthesis of data and other information, evaluation of data and other information, accessing data and other information from a variety of sources, and receptiveness to alternative ideas are all at a moderate level of development.
Oral communication and statistical thinking are two skills that need some practice.”
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