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Accounting 2 - ATAX0110
Law Books

 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5541
 
 
Excluded: ATAX0010
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
Further Information: See Class Timetable
 
 

Description

This course is complementary to ATAX0105 Accounting 1, and completes the preparation of the financial reports using the Australian regulatory requirements. It examines the shareholders' equity and liability section of the balance sheet and the preparation of the cash flow statement. Against this background, students prepare and analyse the general purpose financial reports prepared for the external users and examine the information and reports prepared for management decision making.


Recommended Prior Knowledge

ATAX0105 Accounting 1 is a prerequisite.

Course Objectives

Having completed this course you should be able to:
  • Extend the technical coverage of financial reporting by examining cash flows and developing the skills to prepare a cash flow statement and cash budget
  • Integrate the technical knowledge of ATAX0005 and apply the knowledge in a wider context by: learning how to analyse financial statements for decision making and thus, understanding the role and implications of accounting in contemporary business and commercial environments
  • Demonstrate a basic understanding of the types of accounting information used by management for decision-making and an awareness of the contemporary developments in management accounting
  • Apply the relevant technical skills required to prepare budgets, costing reports and cost behaviour analysis

Main Topics

  • Reporting and analysing liabilities
  • Reporting and analysing equity
  • Cash flow statements
  • Financial statement analysis
  • Introduction to management accounting
  • Cost accounting systems
  • Cost-volume-profit relationships
  • Budgeting

Assessment

2 assignments
3 online multiple choice quizzes
1 exam

Course Texts

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.