UNIVERSITY OF SOUTHERN QUEENSLAND 
ACC2102: Financial Accounting
Final Examination Guide and Notes 2022
 
Part 01. About This Guide
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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University of Southern Queensland - ACC2102: Financial Accounting

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ACADEMIC YEAR 2021 - 2022

University	University of Southern Queensland
Study Level	Undergraduate
Course Code	ACC2102
Course Name	Financial Accounting
Notes Title	Final Examination Guide and Notes
Page Length	36

This guide allows you to understand how the ACC2102: Financial Accounting, University of Southern Queensland - Final Examination 2022 will be assessed, structured and the likely style and range of questions that would be asked. This self-study set has been thoroughly updated to cover all the examinable topics contained in the latest edition of the exam. It contains sample exam questions complete with a detailed answer guide to help you with question style and identify priority topics to review as you prepare for the exam. It also offers vital information on exam format, what will be on the exam and key concepts you should be focusing your studies on. Students applaud the invaluable tips for how to read the questions, overcome test anxiety, and avoid common pitfalls, all of which help foster exam confidence.

In this course, students will study various sources of authority as they relate to the recording transactions and events and the preparation of financial statements and business reports. Students will investigate a number of specific accounting standards and generally accepted accounting principles (GAAP) in this course.

Topics include accounting for assets (financial assets, property, plant and equipment and leased assets), liabilities (provisions, debentures and leases), equity accounts for companies (share capital and reserves) and income, revenue and expense (recognition and measurement). Students will prepare and analyse financial statements for reporting entities (statement of financial position, statement of profit and loss and other comprehensive income, statement of changes in equity, statement of cash flows), record journal entries for complex business transactions and events and complete a business report.

COURSE CODE	COURSE NAME
ACC1105	Accounting Principles
ACC2102	Financial Accounting
ACC2113	Management Accounting I
ACC2115	Company Accounting
ECO1000	Economics
ECO2000	The Macro-economy and Business
ECO3020	Behavioural Economics
FIN1101	Introduction to Corporate Finance
FIN1103	Financial Markets
FIN2105	Portfolio Management
FIN3101	Finance Theory and Applications
LAW1500	Introduction to Business and Company Law
LAW3130	Revenue Law and Practice A
MGT1000	Organisational Behaviour
MKT1001	Introduction to Marketing
STA1003	Fundamental Statistics
STA2302	Statistical Inference
STA3301	Statistical Models

University of Southern Queensland - ACC2102: Financial Accounting

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