Provides a foundation for students intending to study units towards the Masters of Professional Accounting. The institutional framework and the fundamental principles underpinning accrual accounting and financial reporting are examined. The elements of the accounting cycle, and techniques of measurement, recording and reporting, are developed from a preparer's perspective, as are aspects of systems design and internal control.
Authorised by the Head of School, Accounting & Corporate Governance
9 February, 2012