This School of Business Moodle template can be used to create new units in Moodle.

Students are introduced to the basic principles and procedures of double entry accounting in the context of the historical cost model. The subject covers the accounting cycle, including source documents, journals, ledgers, adjustments to produce financial statements for external reporting and other relevant financial information for the unincorporated business. The subject explores the various assumptions made in the measurement of performance, the valuation of assets and the design and operation of information systems.