ACC5202 Accounting
The course introduces students to the accounting process. This includes the environment of accounting, the accounting elements, transaction recognition and recording and the financial report presentation. Particular emphasis is placed on the recording measurement and control of the major asset groups and the identification, function and measurement of liabilities and owners' equity. The basic accounting process is then applied to a variety of reporting entity activities and owners' equity structures. Finally, the accounting process is extended to cash flow statements and the techniques of analysing and interpreting the information displayed in accounting reports.
LAW5201 Commercial Law
This course is designed to introduce students to the impact of law on business. To do this it commences with a review of the components of the Australian legal system, the judicial process and the means by which disputes are resolved or litigated. Civil liability in contract law, negligence and other tortious actions are examined in some detail. Criminal law is also briefly covered as well as the law of agency.
ACC5213 Cost and Management Accounting
This course focuses on the provision and use of management accounting information for planning, control and decision making. The course encourages an understanding of the management accounting function within an organisation by taking a business value chain perspective. The process of budgeting (operational and financial) and standards as an aid to management in planning and controlling business activities is explored. Also included is an analysis of cost behaviour, absorption and variable costing, a study of the principles of job and process costing systems, the application of activity based costing, as well as other facets of management accounting which support decision making.
ACC5215 Corporate Accounting
This course is designed to enable students to acquire basic skills of company accounting. Topics covered include the application of accounting entries for setting-up a company, alteration of capital, mergers, take-over, amalgamations; tax effect accounting; the presentation of accounts including consolidated statements for holding companies, (including foreign subsidiaries and associated companies); liquidations of companies; and equity accounting for associate companies.
ACC5216 Accounting Theory
This course introduces students to the theory that is integral to financial accounting practice. Using established accounting theories, the factors or incentives that exist for preparers of financial reports are investigated. These factors require consideration when making financial reporting decisions or evaluating the decisions of others. The primary objective of this course is to enhance students' awareness of the issues surrounding decision making in relation to financial reporting practice. This includes an investigation of the popular theories and evidence in regard to financial reporting. The financial reporting issues addressed include the choice of accounting methods, voluntary disclosures, environmental performance reporting and the regulation of financial reporting.
ACC5218 Auditing Practice
This course introduces the concepts and practices of company financial report audits within the assurance framework. It deals primarily with the process by which the external company auditor, within the Australian professional, ethical and legal framework, appraises and reports on the truth and fairness of the company's financial statements. The course is oriented towards the auditing profession and, in keeping with current practice, adopts a risk-based audit approach and follows the Australian Auditing Standards that are based on the International Standards on Auditing. The course looks at how financial statement audits are conducted in computer-based and manual environments for selected systems. Limited practical exposure to auditing is provided through requiring students to complete a case study as part of the assessment for the course.
AW5206 Corporations Law
The objective of this course is to introduce students to the legal principles associated with partnerships, associations, trusts and corporations. In particular, students will be exposed to the Partnership Act and Corporations Law in detail and shall be required to be able to describe all appropriate legal principles dealing with such entities and the internal and external relationships thereof.
AW5230 Taxation Law
In order to participate in the planning of a client's tax affairs it is necessary to understand the relevant sections of the appropriate taxation laws applicable to the transaction or entity structure. This course primarily introduces students to the Income Tax Assessment Act (ITAA) and the Goods and Services Tax Act 1999 (GSTA). Topics covered include assessable income, capital gains tax, allowable deductions, goods and services tax, classes of taxpayers, calculation of tax payable and offsets/rebates of tax, tax administration provisions and the taxation of business entities.
CIS5001 Information Systems for Managers
This course enables students to understand how to optimise the return on investment in information and communication technology and systems, and the vital role of information systems in supporting the organisation's business processes and managers. The strategic implications of information systems are analysed, and students are guided through current developments in the planning, development, implementation, and maintenance of various types of information systems, with a particular emphasis on systems relating to enterprise applications, customer relationship and supply chain management, executive support and knowledge management, and international systems. The technical foundations in terms of hardware and software platforms are studied from the perspective of management and include wireless, data storage, telecommunication services and Internet technologies. Various current system development methodologies are compared, including Web services and offshore outsourcing.
FIN5003 Decision Support Tools
The course aims to enhance the ability of managers to make decisions by formulating real world problems, often featuring ambiguity, in a manner which allows the application of quantitative management tools. The generalised approach of problem formulation, modelling, solution, interpretation and implementation will be addressed. The course will deal with the issues of data reduction, inference testing, forecasting, decision analysis, scheduling, location and layout decisions, Just-In-Time, project management and quality management.
ECO5000 Economics for Managers
Economics for Managers provides the manager with an understanding of economics and its role in managerial decision making. The course is focused on modern economic thinking and its relevance to business and management. Macroeconomic and microeconomic topics are covered with attention to some international economic perspectives. Time devoted to assessment has been shortened so that students can devote maximum time to study and understanding economics.
FIN5000 Financial Management
This course will introduce students to the concepts and tools of financial management. The focus of the course is decision making in a financial context. It therefore examines the techniques that are used in businesses to make decisions that are consistent with the efforts to increase the wealth of the owners of the business in a corporate environment. The topics covered include but not limited to the valuation of future cash flows, the valuation of stocks and bonds, capital budgeting, risk and return and long term financing. The course consists of core modules and program specific modules for each postgraduate program if applicable.
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