91174 Conceptual basis of accounting
This course covers the things you'll need to know and be able to do for achievement standard 91174.
In it you'll learn about:
- What accounting is
- Accounting concepts
- Accounting concepts relating to the timing of events
- The Statement of Financial Position
- The Income Statement and Statement of Cash Flows
- Characteristics of useful information.
How you'll learn
There are a variety of ways you can learn and interact with the materials in this course.
Self-paced learning – the material is set up so you can learn at your own pace. Although there are 'suggested' times for each page, they're just a guideline - plan your learning to suit you.
Practice activities – throughout this course there are short activities. These activities are for you, not for someone to mark them. These activities give you a great chance to practise what you've learned and compare your answer to the model feedback. Look at the feedback carefully to see if you have missed out any aspects from your answer.