BACC012

This subject provides students with the preparer perspective of accounting information and develops students’ critical understanding of business issues underpinning the demand for financial and management accounting information. Accounting information is prepared for various organisational forms using contemporary analytical tools including excel and practical accounting software which require the use of technical skills. The implications of accounting issues are also discussed with an emphasis on ethical decision-making by preparers who need to balance the economic objectives of the primary users of accounting information while also considering broader legal, social and environmental issues.