SAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE ATAR YEAR 11
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1 SAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE ATAR YEAR 11
2 Cpyright Schl Curriculum and Standards Authrity, 2017 This dcument apart frm any third party cpyright material cntained in it may be freely cpied, r cmmunicated n an intranet, fr nn-cmmercial purpses in educatinal institutins, prvided that the Schl Curriculum and Standards Authrity is acknwledged as the cpyright wner, and that the Authrity s mral rights are nt infringed. Cpying r cmmunicatin fr any ther purpse can be dne nly within the terms f the Cpyright Act 1968 r with prir written permissin f the Schl Curriculum and Standards Authrity. Cpying r cmmunicatin f any third party cpyright material can be dne nly within the terms f the Cpyright Act 1968 r with permissin f the cpyright wners. Any cntent in this dcument that has been derived frm the Australian Curriculum may be used under the terms f the Creative Cmmns Attributin 4.0 Internatinal (CC BY) licence. Disclaimer Any resurces such as texts, websites and s n that may be referred t in this dcument are prvided as examples f resurces that teachers can use t supprt their learning prgrams. Their inclusin des nt imply that they are mandatry r that they are the nly resurces relevant t the curse. 2014/15802v7
3 1 Sample curse utline Accunting and Finance ATAR Year 11 Semester 1 Unit Intrductin t the curse, distributin f syllabus, curse utline and assessment utline Financial institutins and systems: Financial systems and fundamental principles characteristics f the main types f small business wnership: sle trader, partnership and small prprietary cmpany, including: number f wners liability f wners ability t raise capital r brrw funds distributin f prfits transfer f wnership separate accunting r legal entity cntinuity f existence advantages and disadvantages f the main types f small business wnership Financial institutins and systems: Financial institutins surces f finance, ther than equity, available t small businesses advantages and disadvantages f these surces f finance factrs cnsidered by financial institutins when apprving finance risk cllateral liquidity histry guarantrs return interest rate future business different types and characteristics f business undertakings, including: manufacturing trading/retailing service prviding Gvernment and the cmmunity: The rle and influence f gvernments and ther bdies legislatin relating t the frmatin f sle traders and partnership, including: GST Act 1999 (WA) Business Names Registratin Act 2011 (Cth) Partnership Act 1895 (WA) the cncept f bankruptcy as defined by the Bankruptcy Act 1966 (WA)
4 Financial institutins and systems: Financial systems and fundamental principles fundamental cncepts and cnventins f financial accunting, including: the accunting equatin duble entry accunting the accunting cycle: dcuments, jurnals, ledger, adjusting entries, clsing entries and financial statements definitin f the elements f financial statements assets liabilities equity incme expenses accepted accunting principles and cnventins, including: accunting entity mnetary histrical cst materiality accunting perid ging cncern Gvernment and the cmmunity: The rle and influence f gvernments and ther bdies the impact f GST legal requirements n small businesses, including: registering fr GST Australian Business Number (ABN) Financial institutins and systems: Financial systems and fundamental principles principles and features f the GST, including: taxable supplies, GST-free supplies and input taxed supplies accunting and reprting fr the GST, including the business activity statement (BAS) fundamental cncepts and cnventins f financial accunting, including: principles f the perpetual inventry system perpetual versus peridic inventry methds purpse f trial balance errrs disclsed by the trial balance errrs nt disclsed by the trial balance Recrding, using and evaluating : Recrding, prcessing and cmmunicating calculatin f the GST receivable r payable manual preparatin f the general jurnal and general ledger (including GST) t include: entries t cmmence business cash and credit transactins t include cash receipts, cash payments, sales, purchases, sales returns, purchases returns, discunt allwed, discunt received perpetual inventry system given the cst f sales (Nte: N requirement t teach inventry csting systems, such as Last-in First-ut, First-in First-ut and weighted average) purchase f nn-current assets write-ff bad debts withdrawal f inventry r cash by the prprietr crrectin f errrs clsing entries manual preparatin f trial balance
5 Financial institutins and systems: Financial systems and fundamental principles purpse f financial statements, including: perfrmance financial psitin liquidity Recrding, using and evaluating : Recrding, prcessing and cmmunicating manual preparatin f simple classified financial statements fr a sle trader excluding balance day adjustments incme statements balance sheet (statement f financial psitin) fr a trading/merchandising/service business Recrding, using and evaluating : Evaluating fr planning, crdinating, cntrlling and investing principles f internal cntrl applicatin f the principles f internal cntrl ver cash, inventry, accunts receivable, accunts payable and nn-current assets limitatins f internal cntrl Gvernment and the cmmunity: The influence f scial, envirnmental and ethical factrs csts and benefits fr small business f engaging in scially, envirnmentally and ethically respnsible behaviur, including: spnsrship resurce cnservatin taxatin respnsibility 16 Semester 1 examinatin
6 4 Semester 2 Unit Intrductin t the curse, distributin f syllabus, curse utline and assessment utline Financial Institutins and systems: Financial systems and fundamental principles accrual basis f accunting as per the Framewrk fr the Preparatin and Presentatin f Financial Statements (the Framewrk) the distinctin between cash and accrual methds f accunting definitin, and recgnitin criteria f: assets liabilities equity incme expenses classificatin f incme, expenses, assets and liabilities by nature and functin purpse and nature f the fllwing balance day adjustments: accrued expenses prepaid expenses stck f supplies accrued incme incme in advance dubtful debts cncept f inventry csting methds weighted average First-in First-ut Recrding, using and evaluating : Recrding, prcessing and cmmunicating manual preparatin f general jurnal and ledger entries fr balance day adjustments (asset and liability methd nly) t prepare financial reprts (GST nt included) manual preparatin f clsing general jurnal entries manual preparatin f trial balance Financial institutins and systems: Financial institutins nature, benefits and risks t small business f the fllwing types f electrnic prcessing: EFTPOS bill payments electrnic payment system credit cards nline banking direct debits Financial institutins and systems: Financial systems and fundamental principles purpse and nature f balance day adjustments depreciatin nature f depreciable nn-current assets nature f depreciatin expense determining the cst f a depreciable nn-current asset identificatin f the mre apprpriate methd f depreciatin t apply straight line reducing/diminishing balance identificatin f ver r under depreciatin n sale f nn-current asset Recrding, using and evaluating : Recrding, prcessing and cmmunicating manual preparatin f general jurnal and general ledger entries fr recrding f depreciatin and dispsal f a single depreciable asset, including cst f a depreciable nn-current asset, depreciatin expense, dispsal f depreciable asset using the sale f asset methd
7 Recrding, using and evaluating : Recrding, prcessing and cmmunicating manual preparatin f classified financial statements fr a sle trader, including balance day adjustments incme statements statement f financial psitin fr a trading/merchandising/service business Recrding, using and evaluating : Recrding, prcessing and cmmunicating preparatin f the fllwing ratis: prfitability ratis prfit frmula prfit net sales grss prfit frmula grss prfit net sales expense frmula perating expenses net sales rate f return n assets frmula prfit average ttal assets liquidity ratis: wrking capital frmula current assets current liabilities quick asset frmula current assets inventry and prepayments current liabilities bank verdraft leverage rati: debt t equity frmula ttal liabilities ttal equity Recrding, using and evaluating : Evaluating fr planning, crdinating, cntrlling and investing interpretatin f the fllwing ratis t evaluate the prfitability and stability f a business prfitability ratis: prfit grss prfit expense rate f return n assets liquidity ratis: quick asset wrking capital leverage rati: debt t equity Gvernment and the cmmunity: The rle and influence f gvernments and ther bdies the rle f the prfessinal accunting and financial assciatins, including: CPA Australia Chartered Accuntants Australia and New Zealand The Institute f Public Accuntants Financial Planning Assciatin f Australia Limited
8 6 Gvernment and the cmmunity: The influence f scial, envirnmental and ethical factrs the nature and purpse f the prfessinal cdes f cnduct fr members f prfessinal accunting service prviders assciatins Recrding using and evaluating : Recrding, prcessing and cmmunicating using an established chart f accunts and the perpetual inventry system, apply duble entry principles using Mind Yur Own Business (MYOB) r QuickBks t electrnically recrd financial data and prduce financial reprts 16 Semester 2 examinatin
SAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE GENERAL YEAR 12
SAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE GENERAL YEAR 12 Copyright School Curriculum and Standards Authority, 2018 This document apart from any third party copyright material contained in it may be
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