School Of Business

Introductory AccountingWestern Sydney University Unit Code: 200396.3

Discipline: ACCOUNTING

Student Contribution Band: 3

Level: 7

Credit Points: 10

Equivalent Units
51229 - Financial Accounting A, 51253 - Financial Accounting B

Incompatible Units
200495 - Accounting: A Business Perspective (PG)

Unit Enrolment Restrictions
Students wishing to take this unit as an elective need approval from the Course Advisor and must be enrolled in a postgraduate program.

About this Unit
The nature of accounting requires the first unit in accounting to attend to the process and system, which represents what accountants do. Many of the most difficult theoretical, conceptual and practical problems encountered by accountants originate in the basic model A=L+E and the necessity of making data and events conform to that model. Concepts and principles in accounting ultimately must face the test of procedure and relate to the systematic processing of the data. Introduction to accounting regulation and ethics.

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