# What the opening fortnight addresses

The [QCAA Accounting General senior syllabus 2025 v1.4](https://www.qcaa.qld.edu.au/downloads/senior-qce/syllabuses/snr_accounting_25_syll.pdf) is the authority, not this map. Unit 1 is **Real-world accounting**; its opening Topic 1 is **Introduction to accounting** (printed p 12). Unit 1 has 55 hours (printed p 4). This pack supplies 250 minutes and two public formative checks, not school instruments. No official topic codes are invented. Queensland is the explicit alignment; no claim is made that the subject is offered at every Australian school or that another jurisdiction uses these exact topics.

| QCAA Topic 1 subject matter, paraphrased | Opening practice | Evidence here | Boundary |
| --- | --- | --- | --- |
| Describe accounting, investment, entities and service/trading activity | Days 1–2, 4, 9 | A/D/F; Check A | No personal investment recommendation |
| Describe shareholder, account elements, equation, receivables/payables, inventory and cost of goods sold | Days 2–4, 7–8 | A/C/E; both checks | Simplified fictional values, no GST |
| Describe three financial statements, profit/loss and net operating cash | Days 4, 6–7 | B/C; Check B | No complete statutory report claimed |
| Explain stakeholder use, ownership, legal entity, liability and accountant/auditor roles | Days 1–2, 8–9 | D/E/F; Check A/B | Legal simplifications have exceptions; use ASIC source |
| Explain cash against profit, income against revenue, profit against equity and cash from operations | Days 6–7 | B/C; Check B | Explicit assumptions; no tax/depreciation |
| Analyse sole-trader versus public-company accounts and investment versus running a business | Days 8–9 | E/F; current-source slot; Check B | A real annual report requires teacher selection and recheck |
| Create clear sentence/paragraph responses for owners and stakeholders | All days | exits, routes, checks | Content reasoning assessed separately from reading/handwriting support |

Topic 2, **Accounting for today’s businesses** (printed pp 13–14), includes double entry, GST and other transaction/statement work. These are future teaching, not silently absorbed into this starter. The syllabus calls for school-devised assessment across Units 1 and 2 (printed p 5); an openly published answer key here cannot serve as a secure school instrument. [Current source procedure](CURRENT-SOURCE-SLOT.md) and teacher judgment are necessary for later authentic-company work.