Bachelor of Business (Accounting) (Top-Up)

"ACCOUNTING MAJOR Accounting Information Systems Financial information is used by a wide variety of industries and individuals as part of the decision-making process in business. The responsibility for ensuring that information provided in reports is useful for decision making purposes is the province of the accounting profession. The students will investigate some of the theories and practices of [manual] recording and reporting of financial information in Australia within the context of a historical cost accounting system, including an understanding of the legal, professional and conceptual frameworks within which the accounting professional operates. Corporate Finance This unit investigates alternative financing proposals that firms may face in both the shorter and longer term. Through this process students develop a high level of financial literacy enabling them to investigate, analyse and synthesise complex financial information including knowledge of theoretical and practical developments in finance and solving complex problems through the application of specific techniques of analysis. Financial Accounting The objective of this unit is to provide students with knowledge of the accounting concepts, principles, procedures and regulations. Students will apply accounting concepts and accounting standards to measure, recognise, classify and disclose specific business transactions and other accounting information. Students are required to use accounting concepts and accounting standards to analyse and prescribe accounting treatment for business transactions, evaluate disclosure requirements and develop an understanding of the relevant legal, professional and conceptual requirements associated with aspects of the preparation of external financial reports for publicly listed Australian companies. Corporate Accounting The unit explores how and why corporations report to the many and varied users of accounting information. For this information to be useful for economic decisions, it is argued that the information disclosed by corporations should possess certain qualitative characteristics. The students will investigate these characteristics through the general structure underlying corporate reporting as well as more specific examples of corporate accounting practices. A major focus is on applying accounting standards for the preparation of financial statements and corporate reports. Management Accounting The unit is concerned with the multi-faceted challenges facing the function of management accounting in contemporary organisations. The students will be equipped with the specialist knowledge relevant technical skills to address these challenges. Topics include strategic planning and control, operational planning and control, cost system design, evaluation of product/service costing methodologies and sustainability. Students will engage in a range of learning activities involving readings, research, exercises, guided discussions, and case study analysis. Corporate Law This unit examines the principles relating to different business organisations. Students will critically review non-corporate business forms including associations, sole trader, partnerships, trusts and joint ventures. More particularly, the unit of study provides students with a sound understanding of the principles of company law and develop their ability to apply those principles to situations they may encounter in their professional lives. Topics covered include: types of companies; registration of a company; corporate personality; corporate veil and lifting the corporate veil; company constitution; contracts made by the company; prospectus provisions; share capital; loan capital and security; directors and officers, directors duties; fraud on the minority and oppression of minority shareholders. Advanced Financial Accounting This subject is concerned with developing students appreciation of the roles that theory and practice have played in the development of financial reporting. Accounting students are faced with the challenge of developing technical skills as well as developing their independent learning skills as required by the business community and by the professional bodies. As future accounting professionals, an appreciation of accounting theories allows students to think more critically about the building blocks of financial reporting and how they are used in practice. The subject examines various theories that investigate and critique the roles of financial accounting in decision-making and theoretically appraise financial accounting practice and regulation. Contemporary issues, including measurement, the conceptual framework, convergence with the International Financial Reporting Standards and corporate sustainability reporting are examined in the context of various accounting theories including normative accounting theories and positive accounting theories. Students will engage with the content through a range of activities associated with contemporary cases and issues. Activities will include peer learning, discussions and online activities. Student learning will be guided and assessed through a semester test, an individual assignment and an exam. International Business Challenge The unit focusses on engagement with global business particularly in Asia, business project management and career development and management. The unit continues the development of academic, professional and personal skills commenced in the First Year units and in particular in the Integrated Business Challenge unit. The International Business Challenge unit provides an international context to analyse the trends and opportunities in the global market through a problem solving and project management framework via an international project. Students develop an intercultural understanding from a personal, professional and business perspective as well as an appreciation of the distinctive nature of working in diverse local and global communities. Applied Business Challenge In this unit, students will demonstrate their understanding of the business environment and the knowledge and skills required for professional practice. The assessments emulate professional practice by combining multi-disciplinary, simulation and research based projects. Operations Management This unit is a gateway to other specialised units of the course. The unit aims to empower business graduates to develop the ability to understand and analyse specific operational problems and to propose solutions. This requires a thorough understanding of both the operations management principles and techniques so as to be able to apply this knowledge in practice. This unit includes the following topics: operations function in manufacturing and service industries; the planning and control of the operations process; application of operations management tools and techniques. Applied Business Statistics The focus of this unit is to expose students to statistical techniques that are specific to the areas of business, economics and finance. Students will develop an understanding and ability to use these techniques across a range of empirical problems. The application of such techniques will involve collection of relevant data, the use of professionally popular computer software and the interpretation and use of computer outputs. Topics include sampling methods and estimation of point and confidence intervals; hypothesis tests; non-parametric tests; analysis of variance; Chi-square tests; multiple regression and residual analysis; discriminant analysis and factor analysis. International Management This unit investigates the critical factors impacting upon management in an international context. Students explore the role of management in any nationality, encouraging a truly global perspective in dealing with dynamic management issues in foreign and local environments. Culture is considered from a management perspective and also evaluated in a global context. Various theories, models and frameworks will be introduced that provide different perspectives on understanding and managing internationally."