QUEENSLAND UNIVERSITY OF TECHNOLOGY 
AYB106: Accounting Processes and Systems
Final Examination Guide and Notes 2026 
 
Part 01: Revision Notes 
Part 02: Sample Final Examination Paper 
Part 03: Suggested Solutions to Final Exam Paper 
Part 04: Final Examination - Hints and Tips 
 
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Queensland University of Technology - AYB106: Accounting Processes and Systems

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ACADEMIC YEAR 2025 - 2026

University	Queensland University of Technology
Study Level	Undergraduate
Unit Code	AYB106
Unit Name	Accounting Processes and Systems
Notes Title	Final Examination Guide and Notes
Page Length	79

This guide provides a comprehensive summary of the key concepts covered in AYB106: Accounting Processes and Systems at Queensland University of Technology. It highlights the essential information needed to apply your lecture materials effectively and build a solid grasp of financial accounting principles. The content is structured to support exam preparation by showing you what to focus on and how to apply your knowledge in typical questions. Use these notes as a reference to strengthen your understanding of each topic and improve your performance in the final examination.

Accounting data is the basis for decision making in any organisation, making it important for any business professional to have a foundational level of knowledge and understanding of modern financial and managerial accounting theory and practice. Accordingly, this unit provides students with introductory knowledge of modern financial accounting theory and practice to develop an understanding of how accounting data is used to inform decisions in organisations. The unit covers financial procedures and reporting for business entities, analysis and interpretation of financial statements, planning, control, business decision making and information communication technologies.The knowledge and skills developed in this introductory unit are relevant to students in accounting and non-accounting majors.

✔ On successful completion of this unit you will be able to:

identify, classify and analyse financial data, both manually and using a computerised accounting;
identify and explain the accounting principles and concepts underlying financial reporting;
describe, explain and discuss accounting information systems, concepts, issues and controls; and,
use accounting software (MYOB) to record and analyse accounting data in order to produce accurate, relevant and reliable written accounting reports.

UNIT CODE	UNIT NAME
AYB201	Financial Accounting and Reporting
AYB202	Management Accounting
AYB203	Taxation
AYB340	Company Accounting
EFB201	Financial Markets
EFB210	Fundamentals of Finance
EFB222	Introduction to Applied Econometrics
EFB228	Microeconomics
EFB229	Macroeconomics
EFB333	Applied Econometrics
EFB335	Investments
EFB343	Corporate Finance
EFB344	Risk Management and Derivatives
LLB101	Introduction to Law
LLB347	Taxation Law
MGB130	Managing People
MXB107	Probability and Statistics

Queensland University of Technology - AYB106: Accounting Processes and Systems

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