Year 10 Foundation Accounting (EAL)


This unit is designed for students from non English speaking backgrounds.  Students will be introduced to the language required in accounting for the process of recording, reporting and interpreting financial information for a small business.  Many students who study this unit will go on to study VCE Accounting and Commerce at a tertiary level.

Course Objectives

On completion of this unit the students should be able to identify and record financial data, and report and explain accounting information for a sole proprietor of both a service business and a single activity trading business. Where appropriate, the accounting procedures developed in each area of study will incorporate accounting principles and qualitative characteristics.


  • Introduction to Accounting Principles and Qualitative Characteristics
  • Accounting equations and Balance Sheets
  • Cash accounting for service businesses
  • Income Statements for a service business
  • Reporting and managing Stock


  • Class Tests
  • Folio of exercises
  • Examination