During Summer Term, this course is available as General Education to students from faculties outside the Australian School of Business (ASB).
All students taking this course during Summer Term will be required to pay full tuition fees. This includes Commonwealth supported students who are studying at UNSW. Please see Australian School of Business courses - Summer Term fees for more information.

The compulsory core accounting unit will have a preparer perspective. It will provide an introduction to basic concepts in accounting and their application for decision making by a wide range of potential users (e.g., shareholders, investment analysts, lenders, managers etc). This unit should benefit students who wish to specialise in accounting, and will also be of value to students whose primary interest lies elsewhere in the field of business.

On completion, students should have a clear understanding of the accounting process and the language of accounting to enable communication with an accounting professional, understand the relevance of accounting information for informed decision making by a wide range of potential users, and have the ability to analyse and interpret accounting information. Topics covered will include the accounting equation, general purpose financial reports, cash and accrual accounting, adjustments, internal control, financial statement analysis, and interpreting and preparing information for managers to use in planning, decision making and control.