There are now 2 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
Click on an offering mode for more details.
This unit provides an understanding of accounting concepts, issues and problems. The focus is on accounting for external users. It also examines the basic concepts underlying external general purpose financial reports as well as techniques to analyse such reports. The unit initially uses a worksheet approach but then introduces debits and credits and the use of journals and ledger accounts to record the accounting cycle.
- 6 points
Availability Location Mode Semester 1 UWA (Perth) Face to face Semester 2 UWA (Perth) Face to face Semester 1 Online Online flexible Semester 2 Online Online Restricted
Students are able to (1) identify and justify the treatment of financial reporting transactions and demonstrate the ability to prepare accounting records and transactions that require judgement; (2) identify the concepts in relation to, and be aware of, the major requirements impacting upon the preparation of conventional financial statements; (3) critically apply theoretical and technical accounting knowledge in order to analyse and interpret information presented in financial statements (with particular emphasis on using ratio analysis and cash flow analysis); (4) develop competencies to work effectively in teams to resolve accounting issues; (5) demonstrate the ability to produce clear and concise written communication in a complex accounting context, which includes supporting data visualisations when applicable.; and (6) discuss the changing role of Accountants with respect to reporting on issues such as ICT (information, communication & technologies) and sustainability.
Indicative assessments in this unit are as follows: (1) participation; (2) practical assessment; and (3) final examination. Further information is available in the unit outline.
To pass this unit, a student must: (a) achieve an overall mark of 50 per cent or higher for the unit; and (b) achieve the requisite requirements(s) or a mark of 50 per cent or greater, whichever is higher and specified in the unit outline, for the final examination component.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Nikki Schonfeldt (Semester 1) Colette Chesters (Semester 2)
- Unit rules
- Contact hours
- lectures/seminars/workshops: up to 3 hours per week
- Unit Outline
- Semester 1_2020_ONLINE [SEM-1_2020_ONLINE]
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.