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Accounting and Governance
PostgraduateGRF-AFE7112026
- Study method
- 100% online
- Assessments
- 100% online
- Enrol by
- 5 July 2026
- Entry requirements
- Prior study needed
- Duration
- 13 weeks
- Start dates
- 13 July 2026,
- 2 Nov 2026
- Price from
- $4,250
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Accounting and Governance
About this subject
At the completion of this subject students will be able to:
- Identify the various elements of modern corporate governance structure and explain the importance of these elements.
- Explain the role and purpose of accounting processes and internal control system in corporate governance practice.
- Record and process business transactions through the accounting cycle and prepare a set of general-purpose financial statements manually and using accounting software.
- Prepare a set of detailed financial statements/reports for the corporate in compliance with relevant accounting standards.
- Analyse a set of general-purpose financial statements for debt holders and equity holders.
Assurance of Learning:
This course evaluates student performance for Assurance of Learning purposes for the program learning objective (PLO): Apply advanced knowledge and skills which enhance employability and career paths.
- Accounting and Governance
- The Accounting Cycle I: Recording Transactions
- The Accounting Cycle II: Year-End and Closing
- The Accounting Cycle III: Preparing the Income Statement and the Balance Sheet
- Accounting for Current Assets
- Preparing a Statement of Cash Flows
- Financial Statement Analysis
- Accounting for Non-current Assets
- Accounting for Current and Non-current Liabilities
- Accounting for Equity and the Statement of Changes in Equity
- Managerial incentives, internal control, and corporate governance
- Portfolio of Evidence
Financial statements offer a snapshot of a company's performance at a moment in time. Understanding how financial statements are compiled, structured and presented means you will have the tools to assess a company and make an informed analysis of its quality. In this introductory course you will learn to explain the role and usefulness of financial statement information in corporate governance practice. By the end of the course, you will be able to record and process business transactions through the accounting cycle and prepare a set of general-purpose financial statements. The strategic view you will foster will ensure you can explain the implications of economic events and transactions on a financial statement. You will also be equipped to help build accountability into financial reporting instruments, and you will understand the impact a weak internal control system may have on the financial health of an organisation. With new analysis tools at your disposal and a holistic view of the utility of financial statements and their importance for various stakeholders, you will be equipped to help build accountable, well-governed organisations.
This subject forms part of the Graduate Certificate in Business and the Graduate Certificate in Commerce. Successful completion via Open Access may support admission into the Graduate Certificate(s) (where applicable), in addition to the required minimum of 3 years' work experience. If you intend to progress into the Graduate Certificate, we recommend contacting our Student Advisors to ensure you select subjects that align with your study goals and program requirements.
- Practice-based Assessment: Accounting Pod (20%)
- Portfolio of Evidence (30%)
- Oral Presentation (50%)
For textbook details check your university's handbook, website or learning management system (LMS).
With a network of campuses spanning three cities in South East Queensland, Griffith University is committed to progressive multidisciplinary teaching and research and a valuable online provider with Open Universities Australia.
Already attracting students from over one hundred countries, Griffith's dedication to academic excellence is available across Australia through OUA.
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- QS World University Ranking 2026, within Australia:
- 18
- Times Higher Education World University Ranking 2026, within Australia:
- 20
Entry requirements
Others
This postgraduate subject is designed for applicants with relevant professional experience. It is suited to mature learners seeking to extend their knowledge or advance their careers. Applicants are also expected to have sufficient proficiency in English to undertake academic study at postgraduate level.
Additional requirements
No additional requirements
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
What to study next?
Once you’ve completed this subject it can be credited towards one of the following courses
Graduate Certificate in Commerce
PostgraduateGRF-GCC-GCE
Graduate Certificate in Business
PostgraduateGRF-GCB-GCE
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