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Stage 1 | Subject outline | version control

Accounting Stage 1
Subject outline

Version 4.0
For teaching in Australian and SACE International schools from January 2024 to December 2024.
For teaching in SACE International schools only from May/June 2023 to March 2024, and from May/June 2024 to March 2025.
Accredited in August 2018 for teaching at Stage 1 from 2019.

Stage 1 | Subject outline | Capabilities | Ethical understanding

Ethical understanding

In this subject students extend and apply their ethical understanding capability by, for example:

  • considering the ethical implications of accounting activities on individuals, groups, and/or society now and in the future
  • considering and applying ethical strategies for collaborating with others
  • considering society’s changing perception of accounting and how this has been shaped
  • understanding the appropriate and ethical application of financial and non-financial information.