Unit aim

Provides students with fundamental accounting knowledge and skills used by business managers for planning and control. Non-financial considerations, both internal to the organisation and pertaining to society at large, are also addressed.

Unit content

The social and organisational context of accounting:

  • the role of accounting
  • business structures
  • core business operations and processing cycles: revenue cycle, expenditure cycle, and payroll cycle

Understanding business reports:

  • the Balance Sheet
  • financial position
  • the Income Statement
  • financial performance
  • the Statement of Cash Flows
  • the lifeblood of business

Using accounting information for planning and control:

  • budgets (including behavioural aspects)
  • cost-volume-profit analysis
  • fixed and variable costs - short-, medium- and long-term costs
  • integrated performance management (including non-financial indicators)

Analysing and interpreting accounting information:

  • analysis and interpretation of financial statements
  • corporate governance and social responsibility

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

Prescribed texts

Session 1

  • Atrill, P, McLaney, E, Harvey, D & Jenner, M, 2012, Accounting: An introduction, 5th edn, Pearson, Sydney. ISBN: 978-1-4425-3480-3.

Session 2

  • Atrill, P, McLaney, E, Harvey, D & Jenner, M, 2012, Accounting: An introduction, 5th edn, Pearson, Sydney. ISBN: 978-1-4425-3480-3.

Session 3

  • Atrill, P, McLaney, E, Harvey, D & Jenner, M, 2012, Accounting: An introduction, 5th edn, Pearson, Sydney. ISBN: 978-1-4425-3480-3.
Prescribed texts may change in future study periods.

Teaching and assessment

Coffs Harbour

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Gold Coast

Teaching method
Tutorial on-site 2 Hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Lismore

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Melbourne

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Online

Teaching method
Structured online learning 1 hour (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Papua New Guinea - IBSU Port Moresby

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Singapore - MDIS

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Sydney

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%

Sydney - The Hotel School

Teaching method
Lecture on-site 1 hour (Weekly for 12 weeks)
Tutorial on-site 2 hours (Weekly for 12 weeks)
Assessment
3 Online Multiple Choice question assessments15%
Small Business Analysis and Interpretation35%
Exam: closed book50%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2015 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.

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