本课程以BUSN1001会计准则中研究的会计基础为基础, 并对其进行了扩展。 它的目的是向学生介绍如何处理更复杂的交易以及诸如合伙企业和公司之类的商业组织形式。 学生将学习对涉及负债和固定资产的交易进行会计核算, 并准备现金流量表。 此外, 还将审查澳大利亚的概念框架。 这将包括对报告实体概念, 财务报告目标以及财务报表要素的定义和确认标准的概述。 最后, 学生将使用计算机会计软件包获得会计知识。
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