Course Title: Process journal entries

Part A: Course Overview

Course ID: 038943

Program: C6072

Course Title: Process journal entries

Portfolio: BUS

Nominal Hours: 10.0

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

Course Code




Learning Mode

Teaching Period(s)


City Campus


650T TAFE Business


Course Contact: Laurine Symington

Course Contact Phone: +61 3 9925 5484

Course Contact Email:

Course Description

This unit describes the functions involved in processing financial journal entries.

Pre-requisite Courses and Assumed Knowledge and Capabilities

This Unit of Competency is taught in conjunction with:
FNSICACC304A Prepare and bank receipts [ACCT5197C]
BSBCMN308A Maintain financial records [ACCT5180C]

National Competency Codes and Titles


Process journal entries


Authorise journal

Check and verify supporting documentation

Check journal processing report

Enter data into system

File documentation

Prepare journal

Learning Outcomes

Please refer to Elements of Competency.

Overview of Assessment

This unit is co-assessed with FNSICACC304A Prepare and bank receipts [ACCT5197C] and BSBCMN308A Maintain financial records [ACCT5180C].
The assessment for this cluster is a series of tests and a folio of evidence. The “folio of evidence” is a collection of exercises which may have been completed during the classes and then submitted to support the grade of competent. The tests will then be used to allocate a number grade which is only available after the folio has been deemed competent. It is through the results of the tests that students will receive an indication of their progress.