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The current and official versions of the course specifications are available on the web at https://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC1105 Accounting Principles

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Business
Grading basis : Graded
Course fee schedule : https://www.unisq.edu.au/current-students/administration/fees/fee-schedules
Version produced : 5 February 2023


Pre-requisite: ACC1101
Enrolment is not permitted in ACC1105 if ACC1102 and/or ACC3101 has been previously completed.


Accounting professionals require a robust understanding of business transactions and their accounting treatment. Businesses are required to prepare multiple financial reports that provide stakeholders with valuable information. Understanding business structures, accounting techniques and financial statement conventions is a key component in meeting professional accreditation requirements.

The course will expand the student’s body of knowledge in accounting, integrate the use of appropriate business software and technology, and contribute to the development of the essential professional accounting skills of critical analysis and problem solving.

This course provides students with an introduction to processing accounting transactions. The course encourages students to understand accounting systems by exploring both manual and computerised applications of accounting tools. Students will also learn about fundamental accounting concepts and will have the opportunity to apply these to normal business transactions. Students will prepare financial statements applying the accounting standards to ensure that these reports meet legislative requirements. The course will also provide students with the skills to analyse the information content of the financial statements.

Course offers

Study period Mode Campus
Semester 1, 2022 Online
Semester 2, 2022 On-campus Springfield
Semester 2, 2022 On-campus Toowoomba
Semester 2, 2022 Online
Semester 3, 2022 Online
Date printed 5 February 2023