Financial matters affect every member of our society
Through engagement with Accounting Level 3, learners develop an understanding of the fundamentals on which accounting and financial management are based. In our current economic environment, where small businesses are the largest employers, many learners will find themselves self-employed or working in small business and there is a high probability that they will have to engage in some form of accounting practice. Small businesses account for almost 96 percent of the count of all actively trading businesses and 46 percent of total private sector industry employment (Department of Industry, Innovation, Science, Research and Tertiary Education (2012) Australian Small Business Key Statistics and Analysis.) Accounting Level 3, aims to make learners financially literate by creating an understanding of the systems and processes through which financial practices and decision-making are carried out, as well as the ethical, social and regulatory issues involved. An understanding of accounting assists with the discharge of accountability and in the management of financial resources. Accounting also helps learners analyse and make informed decisions about business finance. They develop skills in critical thinking, decision-making and the use of information and communication technologies and an appreciation of active and responsible citizenship. The knowledge and skills developed in accounting also enables them to analyse their own financial position and make informed decisions based on that analysis. Many learners who study Accounting Level 3, will go on to further study and careers in business and finance.
Accounting Level 3 aims to develop learners’:
On successful completion of this course, learners will be able to:
Business Studies - Foundation Level 2 provides a pathway to this course.
Accounting Level 3 introduces learners to the environment of accounting and establishes a foundation for tertiary study in accounting and finance and further education, training and employment in finance and management across a wide range of businesses and in their personal lives.
Accounting Level 3 complements vocational education and training (VET) pathways in Finance Services, such as Certificate III in Accounts Administration (FNS30315).
Providers of this course will ensure learners have access to an industry standard accounting system software application and suitable hardware to enable the efficient operation of such applications.
There are many packages and programs available including those listed below. These programs and packages are continually being updated and providers must be aware of these changes.
This course has a complexity level of 3.
At Level 3, the learner is expected to acquire a combination of theoretical and/or technical and factual knowledge and skills and use judgement when varying procedures to deal with unusual or unexpected aspects that may arise. Some skills in organising self and others are expected. Level 3 is a standard suitable to prepare learners for further study at tertiary level. VET competencies at this level are often those characteristic of an AQF Certificate III.
This course has a size value of 15.
Accounting is an information system that provides financial and other information for making and evaluating decisions about the allocation of resources of a business. It involves recording, reporting, analysing and interpreting financial data and accounting information which is then communicated to internal and external stakeholders for decision making purposes.
This course focuses on fundamental knowledge and procedures for a single-activity sole trader operating a trading business under the perpetual inventory system.
The storing, processing and accessing of digital data and information are now essential parts of current accounting practice. The use of technology in accounting is, therefore, essential in this course.
Learners must use:
Accounting Level 3 is divided into 5 compulsory units of study:
Unit 1: The Accounting Landscape for a Sole Trader (5 hours)
Unit 2: Recording and Controlling Financial Information (40 hours)
Unit 3: Preparing Financial Reports Using Accrual Accounting Techniques (50 hours)
Unit 4: Analysing Financial Information and Making Business Decisions (40 hours)
Unit 5: Financial Investigation (15 hours)
UNIT 1: THE ACCOUNTING LANDSCAPE FOR A SOLE TRADER (5 HOURS)
This unit introduces the learner to the landscape of accounting in Australia for the sole trader form of business enterprise. It focuses on who may use accounting information and what type of information they require. It introduces learners to the Goods and Services Tax and the legal obligations of a sole trader. Unit 1 provides the terminology, concepts and principles which are then applied in the other units of study.
Financial knowledge |
1.1 Introduction to accounting |
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1.2 The sole trader form of business organisation |
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1.3 The users of financial and accounting information |
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1.4 The Goods and Services Tax (GST) |
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UNIT 2: RECORDING AND CONTROLLING FINANCIAL INFORMATION (40 HOURS)
The focus for this unit is the use of double-entry accounting to record transactions for a sole trader operating a trading business under the perpetual inventory system with amounts given for cost of goods sold. Learners will record transactions using manual methods and an accounting software package or application. They then apply accounting concepts and principles to the recording of financial data and information for the risk management of cash, using both manual and digital methods.
Financial Knowledge | Financial reasoning: recording | |
2.1 The double entry accounting process | ||
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2.2 The general journal | ||
Note:&
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Financial knowledge | Financial reasoning: recording |
2.3 The general ledger | |
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2.4 The trial balance | |
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2.5 Completing the accounting cycle (explanation and demonstration only) | |
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2.6 Risk management and control of cash: Bank reconciliation | |
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UNIT 3: PREPARING FINANCIAL REPORTS USING ACCRUAL ACCOUNTING TECHNIQUES (50 HOURS)
The focus for this unit using accrual accounting to prepare financial reports (income statements and balance sheets) for a sole trader operating a trading business under the perpetual inventory system with amounts given for cost of goods sold. Learners address a range of balance day adjustments and prepare the reports using both manual and digital methods.
Financial Knowledge | Financial reasoning: recording | Financial reasoning: reporting |
3.1 Accrual accounting | ||
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3.2 The assumptions, principles and qualitative characteristics that underpin accounting reports | ||
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3.3 The classification system for revenue, expenses, assets and liabilities by nature and function | ||
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3.4 Income Statements and Balance Sheets | ||
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Note: Templates are provided (Refer to Appendices 5.A and 5.B). |
3.5 The impact of inventories | ||
Note: lower of cost or net realisable value is not required |
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Note: Templates are provided (Refer to Appendices 5.A and 5.B). |
Financial Knowledge | Financial reasoning: recording | Financial reasoning: reporting |
3.6 The impact of non-current assets | ||
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Note: Journal entries and posting to the ledger for Disposal or Gain and Loss on Disposal accounts are not required. |
Note: Templates are provided (Refer to Appendices 5.A and 5.B). |
3.7 The impact of accounts receivable | ||
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Note: You are required to use the method in Appendix 7. |
Note: Templates are provided (Refer to Appendices 5.A and 5.B). |
UNIT 4: ANALYSING FINANCIAL INFORMATION AND MAKING BUSINESS DECISIONS (40 HOURS)
The focus of this unit is for learners to understand the importance of preparing and analysing financial information for the purposes of internal management. They are introduced to the analytical tools of ratio analysis, cash flow statements and cash budgets. Learners use both manual and digital methods to analyse financial data and information, draw conclusions about business performance and make recommendations to users of accounting information.
Financial knowledge | Financial reasoning: reporting | Financial decision-making |
4.1 Information used in making financial decisions | ||
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4.2 Ratio analysis | ||
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Financial Knowledge | Financial reasoning: reporting |
Financial decision-making |
4.3 Cash flow statements | ||
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Note: Templates are provided (Refer to Appendix 8). |
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4.4 Cash budgets | ||
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Note: Templates are provided (Refer to Appendices 9.A and 9.B). |
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UNIT 5: FINANCIAL INVESTIGATION (15 HOURS)
This unit focuses on learners undertaking an independent investigation into one of the financial topics outlined below. They will apply the inquiry approach to their study of a real-world situation. The inquiry approach can be represented by the following diagram:
Financial inquiry skills |
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Skills | Questions to be considered |
1. Planning and organising | |
2. Defining and questioning |
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3. Researching |
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4. Analysing and evaluating |
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5. Reflecting |
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6. Communicating |
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EITHER:
FINANCIAL INVESTIGATION TOPIC 1: ACCOUNTING IN ACTION
Focus | Business entities may be small or large but their needs are similar. Accounting practices may appear simple or complex but they have similar stages and serve similar purposes. |
Task | Learners are to prepare an analysis and evaluation of the accounting system of a business. Use the key ideas and guidelines below to assist you in your research and report preparation. |
Key Ideas |
Name and nature of the business
Analysis undertaken of the business performance |
OR:
FINANCIAL INVESTIGATION TOPIC 2: PERSONAL INVESTING
Focus | The knowledge and skills of accounting can assist with personal financial management. |
Task | Learners are to prepare a personal financial plan and investment strategy. They are to use the key ideas and guidelines below to assist in their research and report preparation. |
Key Ideas | Personal finance – income, spending and saving SMART financial goals Personal budgeting Types of investments – cash, fixed interest, shares, property Superannuation Taxation and welfare Advice and protection Concepts of ‘risk’, ‘return’ and ‘risk management’. |
Guidelines |
Learners may negotiate the format of their final report – a written report (between 1000–1500 words) or an oral or signed presentation of 8–12 minutes or the equivalent in multimodal form.
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Criterion-based assessment is a form of outcomes assessment that identifies the extent of learner achievement at an appropriate end-point of study. Although assessment – as part of the learning program – is continuous, much of it is formative, and is done to help learners identify what they need to do to attain the maximum benefit from their study of the course. Therefore, assessment for summative reporting to TASC will focus on what both teacher and learner understand to reflect end-point achievement.
The standard of achievement each learner attains on each criterion is recorded as a rating ‘A’, ‘B’, or ‘C’, according to the outcomes specified in the standards section of the course.
A ‘t’ notation must be used where a learner demonstrates any achievement against a criterion less than the standard specified for the ‘C’ rating.
A ‘z’ notation is to be used where a learner provides no evidence of achievement at all.
Providers offering this course must participate in quality assurance processes specified by TASC to ensure provider validity and comparability of standards across all awards. To learn more, see TASC's quality assurance processes and assessment information.
Internal assessment of all criteria will be made by the provider. Providers will report the learner’s rating for each criterion to TASC.
TASC will supervise the external assessment of designated criteria which will be indicated by an asterisk (*). The ratings obtained from the external assessments will be used in addition to internal ratings from the provider to determine the final award.
The following processes will be facilitated by TASC to ensure there is:
Process – TASC gives course providers feedback about any systematic differences in the relationship of their internal and external assessments and, where appropriate, seeks further evidence through audit and requires corrective action in the future.
The external assessment for this course will comprise:
For further information see the current external assessment specifications and guidelines for this course available in the Supporting Documents below.
The assessment for Accounting Level 3 will be based on the degree to which the learner can:
This criterion is both internally and externally assessed.
The learner:
Rating A | Rating B | Rating C |
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explains terms, concepts and principles related to the landscape for a sole trader and provides a range of examples of each | describes terms, concepts and principles related to the landscape for a sole trader and provides examples of each | identifies terms, concepts and principles related to the accounting landscape for a sole trader and provides an example of each |
explains terms, concepts and principles related to recording, controlling and risk managing financial information and provides a range of examples of each | describes terms, concepts and principles related to recording, controlling and risk managing financial information and provides examples of each | identifies terms, concepts and principles related to recording, controlling and risk managing financial information and provides an example of each |
explains terms, accounting assumptions and qualitative characteristics related to the preparation of financial reports and provides a range of examples of each | describes terms, accounting assumptions and qualitative characteristics related to the preparation of financial reports and provides examples of each | identifies terms, accounting assumptions and qualitative characteristics related to the preparation of financial reports and provides an example of each |
explains terms, concepts and principles related to making financial decisions and provides a range of examples of each | describes terms, concepts and principles related to making financial decisions and provides examples of each | identifies terms, concepts and principles related to making financial decisions and provides an example of each |
evaluates the impact of a breach of accounting assumptions, qualitative characteristics, and social, regulatory and ethical influences on business behaviour | analyses the impact of a breach of accounting assumptions, qualitative characteristics, and social, regulatory and ethical influences on business behaviour | assesses the impact of a breach of accounting assumptions, qualitative characteristics, and social, regulatory and ethical influences on business behaviour |
distinguishes between contrasting but related financial terms, principles and ideas and explains subtle differences | distinguishes between contrasting but related financial terms, principles and ideas | distinguishes between contrasting financial terms, principles and ideas |
correctly completes accounting equation problems involving complex data and information. | correctly completes accounting equation problems. | correctly completes accounting equation problems involving simple data and information. |
This criterion is both internally and externally assessed.
The learner:
Rating A | Rating B | Rating C |
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records complex transactions in the general journal which are compliant with the expected format | records transactions in the general journal which are compliant with the expected format | records simple transactions in the general journal. There may be some errors with the expected format |
posts general journal entries to the general ledger for complex transactions and correctly balances where required | posts general journal entries to the general ledger and correctly balances where required | posts general journal entries to the general ledger for simple transactions. There may be some errors with completeness |
evaluates entries in ledger accounts and determines the full double entry nature of transactions, even complex ones | analyses entries in ledger accounts and determines the nature of the transactions | identifies the nature of simple transactions posted to ledger accounts |
prepares bank reconciliation statements, which include complex items, and which are compliant with the required format. | prepares bank reconciliation statements which are compliant with the required format. | prepares bank reconciliation statements involving simple items. There may be some errors in categorisation and formatting. |
This criterion is both internally and externally assessed.
The learner:
Rating A | Rating B | Rating C |
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analyses the double entry components of balance day adjustments, including complex ones | assesses the double entry components of simple balance day adjustments | identifies the double entry components of simple balance day adjustments |
correctly and accurately modifies existing account balances in the trial balance and creates new accounts and balances for balance-day adjustments, including complex ones | correctly and accurately modifies existing account balances in the trial balance and creates new accounts and balances for balance-day adjustments | modifies existing account balances in the trial balance and creates new accounts and balances for simple balance-day adjustments. Some errors may occur |
prepares properly classified income statements and balance sheets using manual methods from a list of items, including complex ones. They are accurate and appropriately classified | prepares properly classified income statements and balance sheets using manual methods from a list of simple items. They are accurate and classified | prepares income statements and balance sheets using manual methods from a list of simple items. There may be errors in terms of classifications of items |
prepares cash flow statements from financial data, some of which is complex. They are mathematically accurate and appropriately classified | prepares cash flow statements from simple financial data. They are mathematically accurate and appropriately classified | prepares cash flow statements from provided financial data. They are mathematically accurate. There may be errors in terms of classifications of items |
prepares cash budgets from financial data, some of which is complex. They are mathematically accurate and appropriately classified. | prepares cash budgets from simple items. They are mathematically accurate and appropriately classified. | prepares cash budgets from provided financial data. They are mathematically accurate. There may be errors in terms of classifications of items. |
This criterion is both internally and externally assessed.
The learner:
Rating A | Rating B | Rating C |
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selects and calculates correct to two decimal places appropriate ratios and creates charts using manual methods for profitability, liquidity, financial stability and efficiency using complex data | selects and calculates correct to two decimal places an appropriate ratio using manual methods for profitability, liquidity, financial stability and efficiency | selects and calculates correct to two decimal places an appropriate ratio using manual methods for profitability, liquidity, financial stability and efficiency using simple data |
interprets and explains trend data, compares and contrasts with industry averages and analyses why differences may occur | interprets and describes the pattern in trend data and compares with industry averages | identifies the pattern in trend data and makes a basic comparison with an industry average |
analyses each section to the cash flow statement and the actual cash position | assesses each section of the cash flow statement and the actual cash position | identifies each section of the cash flow statement and the actual cash position |
analyses each section of the cash budget and the expected cash position | assesses each section of the cash budget and the expected cash position | identifies each section of a cash budget and the expected cash position |
critically analyses data and argues a reasoned conclusion about business performance, linking it to relevant financial, non-financial and qualitative information | interprets data and argues a reasoned conclusion about business performance, articulating links to financial and non-financial information | interprets data and presents a reasoned conclusion about business performance, using relevant evidence |
makes coherent and sustainable recommendations to improve business performance and evaluates their impact. | makes justified recommendations to improve business performance and analyses their potential impact on the business. | makes valid recommendations to improve business performance and assesses a potential impact on the business. |
The learner:
Rating A | Rating B | Rating C |
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uses an accounting software package to establish an accounting system and records transactions, some of which will be complex | uses an accounting software package to establish an accounting system and record simple transactions | uses an accounting software package and a provided accounting system to record simple transactions |
extracts a properly classified income statement and balance sheet from an accounting package, identifies errors and makes corrections | extracts a properly classified income statement and balance sheet from an accounting package and identifies errors | extracts an income statement and balance sheet from an accounting package. Some errors may occur |
creates sophisticated spreadsheets to prepare accounting reports*. They are accurate and appropriately classified. Formatting and functions such as shading, tabs, date and time formats, text wrap and constructing formulae are required | uses spreadsheets tools and techniques to prepare accounting reports*. They are accurate and appropriately classified. Formatting and functions are straightforward (e.g. add, subtract) | uses provided spreadsheet templates to prepare accounting report*. There may be errors in terms of accuracy and classifications of items |
selects, classifies and enters data into a spreadsheet to calculate ratios using formulae and produces charts and graphs for decision making purposes. | classifies and enters data into a spreadsheet to calculate ratios using formulae. | uses a spreadsheet to calculate ratios for decision making purposes from provided, totalled data. Calculations are straightforward. |
*accounting reports refer to income statements, balance sheets, cash flow statements and cash budgets.
This criterion is both internally and externally assessed.
The learner:
Rating A | Rating B | Rating C |
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selects, constructs and uses appropriate written, oral and multimodal presentations to accurately and precisely convey meaning, including all relevant details, and is clearly and correctly structured | selects, constructs and uses appropriate written, oral and multimodal presentations to produce a response that conveys relevant details and follows the required structure | constructs and uses written, oral, and multimodal presentations as directed to produce a response that includes some relevant details and generally follows the required structure |
communicates complex ideas and coherent and sustained explanations effectively, selecting and correctly using appropriate language conventions and accounting and financial terminology for specific audiences and purposes | communicates complex ideas and coherent explanations clearly, selecting and correctly using appropriate language conventions and accounting and financial terminology for specific audiences and purposes |
communicates ideas and explanations clearly, correctly using appropriate language conventions and accounting and financial terminology |
effectively produces accurate and fully compliant accounting records and reports in the required formats | clearly and accurately produces accounting records and reports in the required formats | uses the required formats to produce accounting records and reports. There may be some errors in accuracy and in compliance with the required format |
clearly identifies the information, images, ideas and words of others used in the learner’s work | clearly identifies the information, images, ideas and words of others used in the learner’s work | differentiates the information, images, ideas and words of others from the learner’s own |
clearly identifies sources of the information, images, ideas and words that are not the learner’s own. Referencing conventions and methodologies are followed with a high degree of accuracy | clearly identifies sources of the information, images, ideas and words that are not the learner’s own. Referencing conventions and methodologies are followed correctly | identifies the sources of information, images, ideas and words that are not the learner’s own. Referencing conventions and methodologies are generally followed correctly |
creates appropriate, well-structured reference lists/ bibliographies. |
creates appropriate, structured reference lists/bibliographies. | creates appropriate reference lists/bibliographies. |
The learner:
Rating A | Rating B | Rating C |
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composes clearly structured inquiry questions, explaining their connections to observations; designs comprehensive inquiry, clearly stating aims and explaining appropriate methodology in detail | expresses inquiry questions, discussing their connections to observations; designs inquiry, clearly stating aims and describing appropriate methodology | uses given inquiry questions, designs inquiry, clearly stating aims and appropriate methodology |
locates a wide range of primary and secondary sources relevant to an investigation and evaluates their reliability | locates a range of primary and secondary sources relevant to an investigation and analyses their reliability | locates a limited range of primary and secondary sources related to an investigation and assesses their reliability |
identifies time, resources and equipment needed to complete activities, and develops a systematic and coherent research plan | identifies time, resources and equipment needed to complete inquiry, and develops and employs a coherent research plan | identifies time, resources and equipment needed to complete inquiry, and develops and employs a research plan |
reflects – orally and in writing – on progress towards meeting goals and timelines; critically evaluates progress to plan future actions | reflects – orally and in writing – on progress towards meeting goals and timelines; analyses progress to plan future actions | reflects – orally and in writing – on progress towards meeting goals and timelines, articulating some ways in which goals may be met in the future |
meets specified/negotiated timelines and addresses all required task characteristics with a high degree of accuracy. | meets specified/negotiated timelines and addresses all task characteristics. | meets specified/negotiated timelines and addresses most task characteristics. |
Accounting Level 3 (with the award of):
EXCEPTIONAL ACHIEVEMENT
HIGH ACHIEVEMENT
COMMENDABLE ACHIEVEMENT
SATISFACTORY ACHIEVEMENT
PRELIMINARY ACHIEVEMENT
The final award will be determined by the Office of Tasmanian Assessment, Standards and Certification from 12 ratings (7 from the internal assessment, 5 from external assessment).
The minimum requirements for an award in Accounting Level 3 are as follows:
EXCEPTIONAL ACHIEVEMENT (EA)
10 ‘A’ ratings, 2 ‘B’ ratings (4 ‘A’ ratings, 1 ‘B’ rating from external assessment)
HIGH ACHIEVEMENT (HA)
4 ‘A’ ratings, 5 ‘B’ ratings, 3 ‘C’ ratings (2 ‘A’ ratings, 2 ‘B’ ratings and 1 ‘C’ rating from external assessment)
COMMENDABLE ACHIEVEMENT (CA)
6 ‘B’ ratings, 5 ‘C’ ratings (2 ‘B’ ratings, 2 ‘C’ ratings from external assessment)
SATISFACTORY ACHIEVEMENT (SA)
10 ‘C’ ratings (3 ‘C’ ratings from external assessment)
PRELIMINARY ACHIEVEMENT (PA)
6 ‘C’ ratings
A learner who otherwise achieves the ratings for a CA (Commendable Achievement) or SA (Satisfactory Achievement) award but who fails to show any evidence of achievement in one or more criteria (‘z’ notation) will be issued with a PA (Preliminary Achievement) award.
The Department of Education’s Curriculum Services will develop and regularly revise the curriculum. This evaluation will be informed by the experience of the course’s implementation, delivery and assessment.
In addition, stakeholders may request Curriculum Services to review a particular aspect of an accredited course.
Requests for amendments to an accredited course will be forwarded by Curriculum Services to the Office of TASC for formal consideration.
Such requests for amendment will be considered in terms of the likely improvements to the outcomes for learners, possible consequences for delivery and assessment of the course, and alignment with Australian Curriculum materials.
A course is formally analysed prior to the expiry of its accreditation as part of the process to develop specifications to guide the development of any replacement course.
Version 1 – Accredited on 14 July 2015 for use from 1 January 2016 until 31 December 2020. This course replaces Accounting (ACC315111) that expired on 31 December 2015.
Version 1.a – 25 February 2016. Clarification of Gearing Ratio formula and addition of Equity Ratio formula.
Version 1.b – 8 February 2017. Minor amendments to: Unit 1.3 (The users of financial and accounting information); Unit 3.2 (The assumptions, principles…); and the third standard element of Criterion 1.
Version 1.c - 18 December 2018. Minor amendments to Content in 3.2, 3.6 & 4.4.
Version 1.d - Accreditation renewed on 22 July 2020 for the period 1 January 2021 to 31 December 2021, with the following amendment: update of VET Unit code in Pathways section.
Version 1.e - Renewal of Accreditation on 14 July 2021 for the period 31 December 2021 until 31 December 2026, without amendments.
GLOSSARY
Term | Explanation |
Analyse | dissect to ascertain and examine constituent parts and/or their relationships; consider in detail for the purpose of finding meaning or relationships, and identifying patterns, similarities and differences |
Apply | use or employ knowledge and skills in a particular situation |
Assess | determine the value, significance or extent of (something) |
Basic | essential or elementary |
Clear | easy to understand, fully intelligible, without ambiguity; explicit |
Coherent | orderly, logical and internally consistent relation of parts |
Communicate | convey information about, clearly reveal or make known |
Compare | estimate, measure or note how things are similar or dissimilar |
Complex | consisting of multiple interconnected parts or factors |
Comprehensive | detailed and thorough, including all that is relevant; inclusive of a broad coverage of facts, ideas and information |
Concepts | in the context of this subject, a concept is a basic or fundamental idea, notion or element |
Critically analyse | examine the component parts of an issue or information, for example identifying the premise of an argument and its plausibility, illogical reasoning or faulty conclusions |
Term | Explanation |
Decision | a choice or determination formed following the consideration of alternatives |
Describe | provide an account of characteristics or features |
Develop | construct, elaborate or expand on an opinion or idea |
discuss | talk or write about a topic, taking into account different issues and ideas |
Distinguish | recognise point(s) of difference |
Evaluate | examine and judge the merit or significance of something, including processes, descriptions, relationships or data, according to criteria |
Explain | provide additional information that demonstrates understanding and reasoning; present a meaning with clarity, precision, completeness, and with due regard to the order of statements in the explanation |
Familiar | previously encountered in prior learning activities |
Term | Explanation |
Identify | establish or indicate who or what something is |
Interpret | explain the meaning of information or actions |
Issue | a point in question or a matter that is subject to debate |
Justify | provide rational and logical reasons or evidence to support a statement |
Language conventions | The features of language that support meaning and assist in conveying meaning, such as spelling, terminology, vocabulary, grammar, punctuation, sentence structure, paragraphing |
Term | Explanation |
Multimodal | an assessment mode that uses a combination of at least two modes, delivered at the same time, to communicate ideas and information to a live or virtual audience, for a particular purpose; the selected modes are integrated to allow both modes to contribute significantly to the multimodal response |
Organise | systematically order and arrange |
Outline | give the main features or aspects of |
Primary sources | information created by the person or person directly involved in an inquiry, mainly generated through the gathering of first-hand experiences, such as surveys and interviews |
Process | a system of rules or principles for conducting activities |
Problem | a question proposed for solution |
Provided | given |
Term | Explanation |
Range | a number of different things of the same general type; breadth |
Reasoned conclusion | one that is sound, well-grounded, considered and thought out |
Recommendation | a proposal for an appropriate course of action |
Relationship | the connection or association between ideas, information or components of concepts and theories |
Relevant | applicable and pertinent |
Routine problems | problems solved using procedures encountered in prior learning activities |
Term | Explanation |
Secondary sources | information that has been compiled from primary sources by a person or persons not directly involved in the issue, collected through researching the studies and work of others, such as journals, newspaper articles and reports |
Select | choose in preference to another or others |
Simple | easy to understand and deal with; involving few elements, components or steps; obvious data or outcomes; may concern a single or basic aspect; limited or no relationships |
Structured | organised and arranged in order |
Sustainable | an idea, action or process that improves the business and can be supported and maintained by it |
Term | Explanation |
Term | a word, name or expression used in a specialised field of knowledge |
Unfamiliar | not previously encountered in prior learning activities |
Valid | applicable, legitimate and defensible |
Well-structured | classified, organised and logical |