1272.0 - Australian Standard Classification of Education (ASCED), 2001  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 22/08/2001   
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NARROW FIELD 0801 ACCOUNTING

ACCOUNTING is the study of the theory and practice of developing, maintaining, auditing and analysing financial records.
The main purpose of this narrow field of education is to develop an understanding of accounting principles and processes in order to organise and maintain corporate and personal financial records. It also involves developing an ability to interpret, evaluate and prepare financial records for use in corporate and personal financial decision making.

Courses in Narrow Field 0801 Accounting develop skills in:
. auditing financial accounts and providing reports on those audits
. designing and operating financial systems for individuals and organisations
. preparing general purpose accounting statements
. providing advice on taxation law and practice and completing taxation reports for clients

This narrow field comprises the following detailed field:

080101  Accounting


080101 Accounting

Accounting is the study of the theory and practice of developing, maintaining, auditing and analysing financial records.

Examples of subjects in this detailed field include:
. auditing and taxation
. bookkeeping
. financial systems design and operation
. financial report writing
. general purpose accounting statements

Exclusions:

Taxation law. This is included in Detailed Field 090911 Taxation Law.


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