本课程扩展了对重复输入会计方法的理解。 它旨在为学生提供高级会计技能, 使他们能够准备从初始交易到调整分录和下一期分录的分类财务报表（尤其是损益表和资产负债表）。 此外, 还包括库存, 应收账款, 非流动资产, 负债和权益等特定主题。 重点是对主题与财务报表的编制和表示框架以及相关会计准则（AASB）之间的联系的理解。
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