ATAR Notes: Forum

VCE Stuff => VCE Business Studies => VCE Subjects + Help => VCE Accounting => Topic started by: AppleXY on December 02, 2007, 08:55:33 am

Title: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: AppleXY on December 02, 2007, 08:55:33 am
Hey,

As everyone else is uploading notes and stuphs, I thought I might upload mine :)

Accounting Unit 3 Notes
http://rapidshare.com/files/73653666/Accounting_Unit_3_SNs.pdf

Accounting Unit 4 Notes
http://rapidshare.com/files/73653667/Accounting_Unit_4_SNs.pdf

Even though these notes may not come from a 1337 45+ student, I hope it helps future students studying VCE accounting obtain 40+s  ;)

Enjoy!  :D
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: karina on December 06, 2007, 01:01:22 pm
thanks for that!
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: costargh on December 06, 2007, 03:30:15 pm
I have been meaning to download the notes but I am waiting a little bit until I have a bit more motivation to get into Accounting. Can I ask a simple question... why are ledgers not included in Units 1&2 because our teacher explained it to us that ledgers is sort of the step you skip in between your records and your reports or something like that...
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: AppleXY on December 06, 2007, 11:55:24 pm
Ledgers are a tad bit complicated and require a firm framework in balance sheets and the Accounting Equation :)

So to do well in DR. Crediting (LOOL, so lame :p ) ingrain the balance sheet and accounting equation to your head. :) (and don't forget about the P&Ls Revenue and Expenses ;) )
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: costargh on December 07, 2007, 12:35:42 pm
Thanks man. I should get started soon
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: karina on December 07, 2007, 06:13:07 pm
lol i dont have a firm understanding in anything other then the princibles and characteristics, i better get some work done over summer
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: kingmar on December 09, 2007, 12:24:17 pm
lol i dont have a firm understanding in anything other then the princibles and characteristics, i better get some work done over summer

lol. My bugbear was remembering reliability and relevance weren't principles. gaaah
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Fyrefly on December 09, 2007, 06:12:25 pm
U guyz r starting 4 2008 already...? :buck2: Man I must've been lazy :-X

Ha ha... is it just me that remembers the titles for P+L Statement and Balance Sheet from the old course? Statement of financial performance and statement of financial position ring a bell? :idiot2:

As for ledgers, don't try and learn em during units 1 and 2, it'll just get you all screwy. Come to think of it, I didn't even learn anything about qualitative charactistics or accounting principles until the start of unit 3. Trust me, while what you learn in 1 and 2 may have nothing to do with ledgers, ledgers aren't the *fundamentals* you need to grasp if you're gonna have a chance in units 3 and 4.
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: costargh on December 09, 2007, 10:10:30 pm
lol i dont have a firm understanding in anything other then the princibles and characteristics, i better get some work done over summer

lol. My bugbear was remembering reliability and relevance weren't principles. gaaah

Oh really lol. =S I don't see how you can get them confused lol
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Fyrefly on December 10, 2007, 10:09:54 am
I never really got them confused... I made up some acronyms to help me though. My thing was remembering consistency = principle and comparability = characteristic, and not the other way around. I dunno if any1 who's started has tried acronyms yet, but here are mine:

Characteristics = CURR

Comparability
Understandability
Relevance
Reliability

Principles = CHER @ MCG (As in, the singer Cher sang at the MCG - I visualised this image in my mind and repeated the words 'accounting principles', then I just wrote down what went with each letter)

Consistency
Historical Cost
Entity
Reporting Period
Monetary
Conservatism
Goining Concern

Hope someone finds that useful, though there is no contest about PALER being the most useful acronym in the entire accounting course ^.^
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Fyrefly on December 10, 2007, 10:26:58 am
Hmm... it appears I write much fuller answers than you Prav. Just flicking through the first few pages of your unit 3 notes.

"Explain why the balance sheet is titled ‘as at’ a particular date.

Because balance sheets are only ever accurate at the time they were produced, they will
only tell the financial position AT a particular date."

I would've gone a step further and fully ensured myself two marks, as in:

"Because balance sheets are only ever accurate at the time they were produced, they will only tell the financial position AT a particular date, as opposed to the 'for' used in the Cash Flow and P+L Statements, which describe financial changes over the given period, rather than at a static moment."

I like your notes; I hand-wrote mine. Mine were excellent use for for me, but other people may have trouble deciphering what I'm going on about due to my lack of more 'lowly' explanations - as in, stuff I already understood and didn't bother writing anything about.
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: costargh on December 10, 2007, 10:32:02 am
Nah I didnt bother with acronyms. I just rememver that characteristics have 3 ility's lol
and theres 7 principles and they just flow. lol
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: karina on December 10, 2007, 11:38:22 am
oh i always get mixed up relevance and reliability, usually just take a stab
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: costargh on December 10, 2007, 11:40:53 am
Do you mean you get mixed up with which one to use in a certain scenario?
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Fyrefly on December 10, 2007, 12:33:09 pm
reliability = don't estimate/guess numbers and don't record anything you don't have a source document for (as this figure is unverifiable).

relevance = useful for decision-making => if there's a source doc, you should record it; basically, anything that will lead to better decision should be recorded, and anything superfluous to that information should not (like, recording values for individual lines of stock in the balance sheet is not necessary, because the control account figure is sufficient for such decision-making - if the owner wants more info, he can just look at the stock cards).
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: AppleXY on December 10, 2007, 09:05:09 pm
lol. Meh, I still <3 acc, maybe not VCE style though. lol

Extracts from AASB (Australian Accounting Standards Board) Framework Page 18

"Reliability - To be useful, information must also be reliable. Information has the
quality of reliability when it is free from material error and bias and
can be depended upon by users to represent faithfully that which it
either purports to represent or could reasonably be expected to
represent."


"Relevance - To be useful, information must be relevant to the decision-making
needs of users. Information has the quality of relevance when it
influences the economic decisions of users by helping them evaluate
past, present or future events or confirming, or correcting, their past
evaluations."


Great definitions, summarise them how you like it. If they mark it wrong I'll hook up AASB to the VCAA so they can get fucking pwned, victorian Cunnilingus and ass-licking authority. (props to enwiabe for making it up :p)
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: kingmar on December 11, 2007, 01:30:51 pm
Nothing wrong with VCAA or cunnilingus. :D :D :D :D :D :D :D

They're pretty good notes, AppleXY. Good job.
I'd post my exams and notes, but unfortunately, they're from the old study design.

Practice makes perfect in Accounting. Notes are all well and good, but practice is the best.

Meanwhile, if you're doing Accounting in 2008, I'd advise you to begin learning now. Get a head-start. It makes a whole world of difference if you already know half the Unit 3 course before you've started the year. It's not critical to get high scores, but it will certainly help a LOT.
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: sheepz on December 12, 2007, 12:37:56 am
hey thx for the notes!! lol the way they r done looks like my way =D

i was wondering whether i shud read ahead lots lol... thx for the advice! i suppose i can do that for acct! mayb not econs n methods lol >.<
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: AppleXY on December 15, 2007, 08:12:49 pm
Oh yeah, I found something on my Hard Drive that is about BDAs, lol, I wrote it w/o much proof-reading so I expect their to grammatical/spelling errors.

http://rapidshare.com/files/76694373/BDA.rtf.html

:)
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Andy on December 20, 2007, 07:59:50 pm
would that 45+ student be astarael?
Title: Re: Accounting Unit 3 & 4 Notes (2007-2010 Study Design)
Post by: Fyrefly on December 20, 2007, 09:31:46 pm
I don't think applexy was referring to any1 in particular; he made that post b4 results came out.
Correct me if I'm wrong tho Prav