QUEENSLAND UNIVERSITY OF TECHNOLOGY 
AYB106 - Accounting Processes and Systems
Final Examination Guide and Notes 2025 
 
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 2024 - 2025

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

Ensure that you are well-prepared for your assessments and final exam in AYB106: Accounting Processes and Systems at Queensland University of Technology with this updated exam preparation guide for 2025. The guide provides a comprehensive summary of the unit's core topics, including sample exam questions and step-by-step working solutions. To succeed in the unit, it is important to review and master the key concepts and principles covered in the guide, practice solving problems related to these concepts, and familiarise yourself with the exam format and types of questions that may be asked. You can also utilise other resources such as textbooks and online materials or engage in group discussions on challenging topics with other students. With this guide and a proactive approach to studying, you'll be well-equipped to achieve your academic goals.

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
AYB200	Financial Accounting
AYB219	Taxation Law
AYB225	Management Accounting
AYB340	Company Accounting
BSB110	Accounting
BSB111	Business Law and Ethics
BSB113	Economics
BSB115	Management
BSB123	Data Analysis
BSB126	Marketing
EFB201	Financial Markets
EFB210	Finance 1
EFB222	Introduction to Applied Econometrics
EFB330	Intermediate Macroeconomics
EFB331	Intermediate Microeconomics
EFB333	Applied Econometrics
EFB335	Investments
EFB343	Corporate Finance
EFB344	Risk Management and Derivatives

Queensland University of Technology - AYB106: Accounting Processes and Systems

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