Subject Descriptions- Bachelor of Accounting

Stream 1: Corporate Identity

Information Technology for Accountants - BAC11 - 3 Credit Points

Outcomes

An understanding and skills for:

  • Operating Microsoft Word, Microsoft Excel, MYOB and Accounting software package
  • Creating, navigating and auditing basic software accounts
  • Formatting and manipulating spreadsheets in three computer accounting programs
  • Modifying accounts, checking balances, and applying tax codes using information technology

Quantitive Methods - BAC21 - 3 Credit Points

Outcomes

An understanding of:

  • The basic concepts of data handling and statistical analysis
  • Sampling theory
  • The concept of probability
  • Applications of several probability distributions to the solution of problems
  • Statistical conclusions about a population based on a sample of data
  • Performing statistical calculations

Company And Associations Law - BAC31 - 3 Credit Points

Outcomes

An understanding of:

  • The laws governing companies and other forms of business structures and association
  • Types of business organisations
  • The regulatory environment
  • The role of directors, shareholders, and company meetings
  • Locating and interpreting legislation relevant to corporations and other business organisations
  • Legal issues raised in the context of companies and associations

Management Information Systems - BAC41 - 3 Credit Points

Outcomes

An understanding of or ability to:

  • The creation of business value by enabling business process through management and accounting information systems
  • The management role of information and accounting information systems
  • Be able to recognise, describe, evaluate, analyse, design and develop information systems for management and accounting
  • Be able to be an effective part of information system development

Cost Management - BAC51 - 3 Credit Points

Outcomes

An understanding of:

  • Decision and control issues in a contemporary management environment
  • Operational and strategic management of the contemporary business organisation
  • Transfer pricing and performance evaluation systems
  • Behavioural impacts of management control systems

Capstone Project - BAC61 - 3 Credit Points

Outcomes 

 An understanding of:

  • Problem solving either individually or collaboratively
  • Analytical skills involved in problem solving
  • Leadership and/or teamwork skills
  • Project presentation format

 

Stream 2: Accounting Principles and Practice

Principles of Accounting - BAP11 - 3 Credit Points

Outcomes

An understanding of:

  • The basic principles of accounting
  • Evaluating performance in financial terms
  • Presenting accounting recommendations
  • The basic types of accounts
  • Accounting issues within a contracting cost framework

 Accounting for Business - BAP12 - 3 Credit Points

Outcomes

An understanding of:

  • Accounting principles and practice
  • The income statement
  • The balance sheet
  • The accounting structure
  • The accounting cycle
  • Spreadsheets and accounting computer systems

Financial Accounting Theory - BAP21 - 3 Credit Points

Outcomes

An understanding of:

  • Theories of financial accounting
  • The financial reporting environment  and regulation of financial accounting
  • Normative accounting theories relating to changing prices
  • The relevance of the conceptual framework
  • Unregulated financial reporting decisions and systems oriented theories
  • Voluntary social and environmental disclosure practices
  • Fundamental issues relating to corporate governance and Australian reporting requirements
  • Corporate strategy  and the use of the balanced scorecard, quality and time as measures of performance
  • Critical perspectives of accounting

Management Accounting - BAP22 - 3 Credit Points

Outcomes

An understanding of:

  • Cost management concepts
  • Generating cost information for decision-making
  • Costing techniques
  • The value chain
  • Accounting information for decision-making and for the evaluation of past decisions

Taxation Law And Practice 1 - BAP31 - 3 Credit Points

Outcomes

An understanding of:

  • The Australian taxation system
  • Laws regulating the accounting of tax
  • The concept, source and derivation of income
  • Administrative and anti-avoidance provisions
  • Company tax and dividend tax accounting

 Corporate Accounting - BAP32 - 3 Credit Points

Outcomes

An understanding of:

  • Company formation
  • Company reporting
  • Concepts and techniques of corporate accounting
  • The application of corporate accounting to the consolidation of holding and subsidiary
  • Case studies of the financial records of Australian companies

Auditing and Assurance - BAP41 - 3 Credit Points

Outcomes

An understanding of:

  • The role technology plays in communicating accounting information
  • The audit role and practices
  • Computer-assisted techniques for conducting an audit environment
  • Ethics and current developments in auditing and systems assurance

Financial Statements And Investments Analysis - BAP42 - 3 Credit points

Outcomes

An analytical understanding of:

  • The role of the financial statement
  • The valuation of businesses - business analysis
  • The legality of the financial statements
  • Short, long and intermediate term financing
  • Financial planning
  • Financial statement analysis

Taxation Law And Practice 2 - BAP51 - 3 Credit Points

Outcomes

An analytical understanding of:

  • Advanced company tax and dividend imputation
  • Changes to income tax and capital gains tax
  • Tax ethics and the anti-avoidance provisions
  • Contemporary taxation problems
  • Tax planning

Corporate Finance - BAP53 - 3 Credit Points

Outcomes

An understanding and knowledge of:

  • The valuation of shares and bonds
  • Capital budgeting
  • Risk and return and the capital asset pricing model (CAPM)
  • Company cost of capital
  • Dividend policy
  • The debt/equity decision

Stakeholder Values and Ethics - BAP61 - 3 Credit Points

Outcomes

An analytical understanding of:

  • Key issues in stakeholder management
  • Stakeholder value management
  • Stakeholder ethical considerations
  • Fundamental analysis techniques
  • Forecasting earnings and cash flows

Issues In Financial Reporting - BAP62 - 3 Credit Points

Outcomes

An analytical understanding of:

  • Financial reporting issues and the Australian Accounting Standards Board
  • The scope and quality of financial reports
  • Ethical reporting dilemmas
  • International financial reporting and analysis

 

Stream 3: Business Environment

Business Economics - BAS11 - 3 Credit Points

Outcomes

An understanding of:

  • The microeconomic foundation of Australia
  • Macroeconomic influences on Australia
  • The economic nature of markets
  • The economic environment of accounting
  • Fundamental principles of business economics

Business Communication - BAS21 - 3 Credit Points

Outcomes

An understanding and application of:

  • The theory and practical principles of business communication
  • Interpersonal communication with particular reference to the business client
  • Computer skills in communication and information management
  • Professional portfolio development

Business Law - BBC131 - 3 Credit Points

Outcomes

The ability to:

  • Identify and understand basic principles associated with Australian laws of contract and business law within Australia's common law based legal system
  • Evaluate the current Australian legal environment in which contract and business laws operate
  • Understand the regulation of commercial transaction between firms and individuals
  • Appreciate the process of litigation and alternate dispute resolution methods
  • Identify significant issues within Australia commercial law
  • Examine consumer protection and civil liability in a business setting

Interpersonal Dynamics And Business Organisations - BAS41 - 3 Credit Points

Outcomes

An understanding and application of:

  • The theory and practical principles of interpersonal dynamics in organisations
  • Functions and issues of managing interpersonal dynamics
  • Issues associated with organisational design and interpersonal dynamics
  • Strategies for managing change and power bases that develop in consequence

Dimensions of The Knowledge Society - BAS51 - 3 Credit Points

Outcomes

An understanding of:

  • The Knowledge society
  • Economic and social transformation
  • The impact of the knowledge society on human and social capital
  • The digital divide
  • Relevant economic and social policy development

The Creative Culture - BAS61 - 3 Credit Points

Outcomes

  • The emergence and nature of creative culture
  • The role and impact of the creativity, innovation, entrepreneurial nexus
  • The entrepreneurial process and how ides influence global culture
  • Theoretical and practical approaches to develop ideas, manage innovation and transfer knowledge

   

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