3a/3b - Churchlands Senior High School

ACCOUNTING & FINANCE 3A/3BSUGGESTED PREREQUISITESAccounting & Finance 2A/2BACCOUNTING & FINANCE3AACFThe focus for this unit is internal management for business. This includes preparation and interpretationof budgets and performance reports in relation to forecasting a business’s future. Students will exploreinternal and external reporting requirements as well as ethical issues in business. Decision-makingprocesses using cost accounting techniques are a feature of the unit. Students will explore theimportance of short and long-term planning for business, critically analyse financial information andevaluate business performance.ACCOUNTING & FINANCE3BACFThe focus for this unit is Australian reporting entities (companies) and how they are regulated by theCorporations Act. Students use the Framework for the Preparation and Presentation of GeneralPurpose Financial Reports (referred to as ‘The Framework’) and the accounting standards (AASB’s) intheir preparation of the financial statements for companies. The financing options of largerorganisations are identified and evaluated, particularly in relation toconformity with basic principles, such as profitability and stability. Students will develop an awarenessof corporate social disclosure issues and ethical behaviour in business.ASSESSMENTInternal assessment throughout the course includes:Semester Examinations 50%Continuous Assessment via tests and assignments:Research 5%Application 25%Response 20%CAREER POSSIBILITIESFinancial Accounting, Bookkeeping, Financial Advising, Management, Small Business Operation,BankingANCIENT HISTORY 3A/3BRATIONALEThe Ancient History course allows students to gain insights into their own society and its values throughthe proper study of societies and culture of the more distant past. These societies are both monoculturaland multicultural in nature: vary in size from small city states to vast empires; and in significant casesare the ancient foundations of modern political, legal, cultural and religious institutions. It helps studentsto understand why societies and peoples hold certain values, and why values and belief systems varyfrom one group to another.Unit 3AHIAThe focus for this unit is societies and change. Students become aware of the evolving nature ofsocieties and the various forces for continuity and change that exist. They learn that some values,beliefs and traditions are linked to the identity of a society, but others are transitory. Studentsunderstand that in any period of change there are those individuals and institutions that support change,but others that oppose it; and that there are different interpretations of the resultant society.23