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ACT501 - Accounting Principles

2026

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

(PRBA001)

Prerequisites

Incompatible

Coerequisites

Assumed Knowledge

Unit Description

This is a postgraduate unit and only available to students enrolled in postgraduate courses.

This unit introduces concepts and principles of accounting. The unit familiarises students with accounting techniques related to assets, liabilities and capital. An emphasis is placed on the preparation and analysis of financial statements. The unit prepares students with specific skills and knowledge that help them apply underlying theory and concepts in a professional or academic context.

Unit Learning Outcomes

1.	Critically evaluate the role of accounting information in the decision making process
2.	Demonstrate skills in preparing, analysing, interpreting, presenting and discussing the commonly available financial statements produced by businesses.
3.	Demonstrate knowledge and skills used in the analysis and application of financial statements, and their limitations.
4.	Critically analyse and report on the financial performance of businesses through the application of ratio analysis.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Online Weekly Quizzes - Randomly chosen multiple choice questions on each topic (between 5-20 questions)	10%	1,2,3,4
2.	Accounting Simulation Assignment (1,500-3,000 words)	40%	2,3
3.	Final Exam (closed book, 3 hours)	50%	1,2,3,4

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2026	Semester 1	Internal	CDU Sydney	OLR	View
2026	Semester 1	Internal	Danala - Education and Community Precinct	OLR	View
2026	Semester 1	External	External Studies	OLR	View
2026	Semester 2	Internal	CDU Sydney	OLR	View
2026	Semester 2	Internal	Danala - Education and Community Precinct	OLR	View
2026	Semester 2	External	External Studies	OLR	View
2026	Semester S	Internal	CDU Sydney	OLR	View
2026	Semester S	Internal	Danala - Education and Community Precinct	OLR	View
2026	Semester S	External	External Studies	OLR	View

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OLR: Internet access is required for this unit as students are required to access study materials provided on-line through Learnline. Please log into Learnline on the first day of each teaching period. For more information about Learnline, please click here.

Critical Dates

Important Dates for Students

Fee Information:
Fees and Payments
Student Services and Amenities Fees
2026 Domestic Unit Fees (PDF)
2025 Incidental Fees (PDF)