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AYB201 Financial Accounting and Reporting

According to the Australian Corporations Act, corporations must produce external financial reports, which give interested consumers information that might help them make decisions. As a result, knowledge of general professional and ethical principles, technical accounting requirements, and accounting concepts and procedures is a prerequisite for accountants working in the industry. There are required in order to be able to prepare, present and explain external financial reports for users. Similarly, this knowledge and skills are requirements for auditors who perform audits and reviews of external financial reports.