Unit details (Course and Unit Handbook 2002)
1
Accounting and Financial Decision Making
Enrolment code: BFA103
Offered: Hbt, s-sch; Hsem 1; Ltn, sem 1; NWC, sem 1
Special note: may be offered in Singapore and Malaysia
Unit description: Provides students with an understanding of the role that
accounting plays in various aspects of financial decision making. The unit
provides a conceptual overview of the profit and wealth measurement process,
and of the major financial statements which provide information about business
performance and financial position. A user perspective is adopted in which the
outputs of the accounting process are explained and interpreted in both internal
and external financial decision contexts.
Staff: Hbt: Mr P Collett; Ltn: Ms J Austin; NWC tba
Unit weight: 12.5%
Teaching: face-to-face (with study guide)
Mutual excl: BFA290/390
Assess: continuous assessment (40%), exam (60%)
Required texts, etc:
Bazley M, Hancock P, Berry A and Jarus R, Contemporary Accounting: A
Conceptual Approach, ISBN 0170094960
Courses: C3C C3E C3L C3R C3S C3U C3X M3H R3J
Accounting Context and Method
Enrolment code: BFA104
Offered: Hbt, s-sch; Hsem 2; Ltn, sem 2; NWC, sem 2
Special note: may be offered in Singapore and Malaysia; may be offered in
summer school (2002)
Unit description: Provides a foundation for students intending to study units
in the accounting major of the BCom. The unit is also useful for students in
other disciplines who wish to gain an understanding of the accounting and
financial reporting process. The institutional framework and the fundamental
principles underpinning accrual accounting and financial reporting are
examined. The elements of the accounting cycle, and techniques of
measurement, recording and reporting, are developed from a preparer’s
perspective, as are aspects of systems design and internal control.
Staff: Hbt: Mr P Collett; Ltn: Mr J Pugh
Unit weight: 12.5%
Teaching: flexible
Prereq: BFA103
Unit details (Course and Unit Handbook 2002)
2
Assess: continuous assessment (40%), exam (60%)
Required texts, etc:
Trotman K and Gibbons M, Financial Accounting: An Integrated Approach, ISBN
0170093980
Practice set tba
Courses: C3C C3E M3H
Commercial Transactions
Enrolment code: BFA141
Offered: Hbt, sem 2; Ltn, sem 2; NWC, sem 2
Special note: may be offered in Singapore and Malaysia
Unit description: Provides, in the context of commercial transactions, an
introduction to the Australian legal system, the courts, common law and equity,
precedent, the judiciary and the legal profession, arbitration and alternative
dispute resolution, classifications of law and an introduction to criminal and
property law, the law of tort, the law of contract, consumer law including
consumer protection, implied terms in supply of goods, Trade Practices, Fair
Trading legislation, consumer finance, agency law, insurance law, introduction
to various forms of business organisation including sole traders, companies and
partnerships, partnership law, and law of trusts.
Staff: Mr J Livermore
Unit weight: 12.5%
Teaching: face-to-face
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
Latimer P, Australian Business Law, CCH Aust, Syd, 1999.
Recommended reading:
Khoury D and Yamouni YS, Understanding Contract Law, 5th edn,
Butterworths, 1998.
Courses: C3C C3E C3L C3R C3U C3X M3H
Financial Management
Enrolment code: BFA181/281
Offered: Hbt, s-sch; Hsem 2; Ltn, sem 2
Special note: may be offered in Singapore and Malaysia
Unit description: Introduces the theory and practice of corporate financial
management. Topics include: financial mathematics; methods of project
Unit details (Course and Unit Handbook 2002)
evaluation; selection of capital projects; risk and the cost of capital; short-term
and long-term sources of finance; lease evaluation; capital structure; dividend
policy; working capital management; takeovers and international financial
management.
Staff: Hbt – Assoc Prof JW English; Ltn – tba
Unit weight: 12.5%
Teaching: flexible
Prereq: BSA101, BFA103
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
tba
Courses: C3C C3E E3J R3K
Financial Accounting
Enrolment code: BFA201
Offered: Hbt, sem 1; Ltn, sem 1; NWC, sem 1
Special note: may be offered in Singapore and Malaysia
Unit description: Deals with issues in the theory and practice of corporate
reporting in Australia, the regulatory environment of corporate reporting and,
contemporary issues in financial accounting.
Staff: Hbt – tba; Ltn – Mr J Pugh; NWC tba
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BFA104 (or BFA102)
Assess: continuous assessment (30%), exam (70%)
Required texts, etc:
tba
Courses: C3C C3E M3H
Project Financing
Enrolment code: BFA203
Offered: Ltn, sem 2
Unit description: Focuses on the application of financial analytical tools in
project financing situations. Specifically, the unit aims to examine
interdependencies in decision making for the enterprise’s functional areas of
finance and marketing with respect to strategic project developments of new
products, acquisitions, re-engineering and restructuring. The unit also
introduces students to process mapping as a tool to achieve these
interdependency aspects.
3
Unit details (Course and Unit Handbook 2002)
Staff: tba
Unit weight: 12.5%
Teaching: 3 hrs weekly
Prereq: BEA103
Assess: continuous assessment (50%), 3-hr final exam (50%)
Required texts, etc:
tba
Recommended reading:
tba
Courses: C3W
Introduction to Financial Planning
Enrolment code: BFA205/305
Offered: Hbt, sem 2
Unit description: Enables students to gain the knowledge and skills required
to effectively manage their personal finances. The unit surveys the principal
issues in insurance, saving, borrowing, investment, taxation and retirement.
Staff: tba
Unit weight: 12.5%
Teaching: flexible
Assess: continuous assessment (50%), exam (50%)
Required texts, etc:
English et al, Personal Financial Management, ISBN 1865080640
Courses: C3C
International Accounting
Enrolment code: BFA206
Offered: Not offered in 2001
Unit description: Looks at various national accounting practices which have
more to do with ideology than the country in question, including: Europe and
its attempts to harmonise accounting reports; the Americas and the dichotomy
between north and south; South-East Asia with particular emphasis on Japan;
and China’s emergence into international trade and its accounting decisions.
The different accounting treatments require that foreign exchange transactions
receive special attention and that currency movements be hedged against.
Unit weight: 12.5%
Prereq: BFA201
Assess: continuous assessment (40%), exam (60%)
4
Unit details (Course and Unit Handbook 2002)
5
Social & Environmental Accounting
Enrolment code: BFA207/307
Offered: Hbt, sem 2
Special note: may be offered in Launceston if numbers permit
Unit description: Uses Australian case studies to explore the social dimension
of accounting theory and practice, and the impact of accounting information on
the decision-processes affecting the natural environment. The unit has an
accountability focus, and takes an information-user perspective. The case
studies provide the context for an examination of the current status of
environmental accountability, and practical and theoretical aspects of concepts
such as eco-efficiency, corporate legitimacy and stakeholder concerns. These are
then extended into a consideration of available techniques, including life cycle
analysis, environmental cost/benefit, and environmental audit, and the role of
accounting in broader issues of environmental impact and environmental
reporting.
Staff: Ms KM Gibson
Unit weight: 12.5%
Teaching: seminars, flexible
Prereq: S3T: 25% from Schedule B; other courses: completed first year of any
degree course
Mutual excl: KGN307, HGE221/321
Assess: continuous assessment (60%), exam (40%)
Required texts, etc:
tba, including extensive course notes.
Recommended reading:
tba
Majors: Natural Environment and Wilderness Studies, Social Ecology,
Economics
Courses: C3C R3A S3GD3 S3T
Accounting Information Systems
Enrolment code: BFA221
Offered: Hbt, sem 2; Ltn, sem 2; NWC, sem 2
Special note: may be offered in Singapore and Malaysia
Unit description: Provides students with an understanding and knowledge of
the following topics: the role of accountants with respect to designing, using
and evaluating accounting information systems; transaction processing systems
and cycles in accounting that produce accounting (and other) reports; internal
Unit details (Course and Unit Handbook 2002)
control and computer and information system security; capture and analysis of
accounting data using small business accounting software package.
Staff: Hbt: Mr C Ikin, Ltn and NWC: Mr C Ikin
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BFA104 (or BFA102) and BSA101
Assess: continuous assessment (30%), exam (70%)
Required texts, etc:
Gelinas, Sutton and Oram, Accounting Information Systems, ISBN 0538885009
Courses: C3C C3E C3S
Corporate Regulation and Accountability
Enrolment code: BFA241
Offered: Hbt, sem 1; Ltn, sem 1;
Special note: may be offered in Singapore and Malaysia
Unit description: Accounting major students examine general purpose
financial reporting by companies in the context of the regulatory framework
imposed by the Corporations Law and Accounting Standards. It is therefore
essential for students to have a knowledge of the Corporations Law to
understand how its provisions regulate the activities of companies, directors,
officers and auditors, and make them accountable to members, shareholders
and other stakeholders. Students also need a detailed knowledge and
understanding of the provisions of the Corporations Law that deal with
corporate insolvency and financial distress because of the role played by the
accounting profession in this area. The unit allows students to gain such
knowledge and it examines topics including: the nature and operation of
companies; the corporate constitution; share and loan capital; fundraising;
management of companies and the role and responsibilities of directors and
officers; dividends; accounts and audit; corporate financial distress; winding
up; liquidation; and, corporate regulation and the role of ASIC.
Staff: Hbt: Mr BJ Hicks; Ltn: tba
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BMA141 or BFA141
Assess: continuous assessment (30%), exam (70%)
Required texts, etc:
Lipton P and Herzberg A, Understanding Company Law, latest edn, Law Book
Co
Australian Corporations Legislation 2000.
Courses: C3C C3E
Management Accounting
6
Unit details (Course and Unit Handbook 2002)
Enrolment code: BFA261
Offered: Hbt, sem 2; Ltn, sem 2;
Special note: may be offered in Singapore and Malaysia
Unit description: Enables students to understand the role of the management
accountant, use management accounting techniques in order to provide
information for efficient resource allocation, and recognise possible problems
and limitations of applying management accounting techniques. Topics
include: product costing; cost accumulation and allocation; activity based
costing; standard costing and flexible budgeting; and short-term tactical
decision making.
Staff: Mrs S Hrasky, Ms J Austin
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: (BFA102 or BFA103) and BEA140
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
tba
Courses: C3C C3E
Investment Analysis
Enrolment code: BFA285
Offered: Hbt, sem 1
Unit description: A survey of the theory and practice of security analysis and
portfolio management. Topics include risk and return, efficient market
concepts, valuation, investment strategies, exchange-traded options, financial
futures, portfolio composition, and portfolio performance evaluation.
Staff: Assoc Prof JW English
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BFA181 or BFA281, BEA140
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
tba
Recommended reading:
tba
Courses: C3C C3E
Financial Reporting
7
Unit details (Course and Unit Handbook 2002)
8
Enrolment code: BFA290/390
Offered: Not offered in 2001
Unit description: Introduces the principles underlying the preparation of
financial reports by business organisations. Students learn how balance sheets
and profit and loss statements are developed from the accounting equation.
They also learn how and why cash flow statements are prepared to complement
these two reports. They acquire skills in analysing the annual reports and other
accounting information produced by companies, all useful tools for financial
journalists. Case studies are used to help students understand how this
information can be used to assess the performance and financial position of
companies.
Unit weight: 12.5%
Teaching: 2-hr lecture weekly, alternating workshop and tutorial
Prereq: HEJ101 and HEJ102
Mutual excl: BFA103
Required texts, etc:
Bazley M, Hancock P, Berry A and Jarus R, Contemporary Accounting: A
Conceptual Approach, ISBN 0170094960
Advanced Financial Accounting
Enrolment code: BFA301
Offered: Hbt, sem 1; Ltn, sem 1; NWC, sem 1
Special note: may be offered in Singapore and Malaysia
Unit description: Deals with the theory and practice of accounting for
combinations and associations of business entities and selected current
advanced topics in external financial reporting.
Staff: Hbt: Mr C Ikin; Ltn, NWC and offshore: Mr C Ikin
Unit weight: 12.5%
Teaching: flexible
Prereq: BFA201
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
Deegan C, Australian Financial Accounting, ISBN 0074705490
Recommended reading:
tba
Courses: C3C C3E
Accounting Theory
Unit details (Course and Unit Handbook 2002)
Enrolment code: BFA302
Offered: Hbt, sem 2; Ltn, sem 2; NWC, sem 2
Special note: offered in Malaysia; may be offered in Singapore
Unit description: Examines significant historical influences on the
development of accounting thought and topics of current interest in the
financial accounting, professional, and academic research literature; the
research methods followed in the development of normative accounting
theories, capital market studies into the information content of accounting, and
positive theories about accounting policy choice; the arguments for and against
regulation in accounting, and the policy process and political context within
which accounting policy decisions are made; critical and radical theories.
Staff: Hbt: Ms KM Gibson, Prof J Godfrey; Ltn, NWC: tba
Unit weight: 12.5%
Teaching: interactive seminars, flexible
Prereq: BFA201
Assess: continuous assessment (60%); exam (40%)
Required texts, etc:
tba
Recommended reading:
tba
Courses: C3C C3E
Auditing
Enrolment code: BFA303
Offered: Hbt, sem 1; Ltn, sem 1
Special note: may be offered in Singapore and Malaysia
Unit description: Examines the role of auditing in the assessment of the
reliability of financial information in the context of the Australian institutional
and legal environment; reviews the fundamental concepts of auditing; and
introduces basic audit techniques and procedures, integrating the role of
computer technology in audit practice.
Staff: Hbt: Mrs S Hrasky; Ltn: Ms J Austin, Ms T-G Chew
Unit weight: 12.5%
Teaching: face-to-face, web, flexible
Prereq: BFA201, BFA221, BFA241
Assess: continuous assessment (40%); exam (60%)
Courses: C3C C3E
9
Unit details (Course and Unit Handbook 2002)
10
Governmental Financial Management &
Accounting
Enrolment code: BFA306
Offered: Not offered in 2001
Unit description: Provides an insight into the theory and practice of financial
management, accounting and accountability in public sector agencies; examines
the regulatory framework and the social and environmental pressures for
financial reform; and considers aspects of budgeting, control and auditing
relevant to government agencies.
Unit weight: 12.5%
Prereq: BFA201, 261
Assess: continuous assessment (40%), exam (60%)
Courses: C3E
Financial Services
Enrolment code: BFA347
Offered: Hbt, sem 2
Unit description: Finance major students examine the financial services
industry and the various financial products and services that are made
available to consumers. For students to fully understand these topics, it is
necessary to have knowledge of the institutional and legal framework within
which financial service providers operate. They also need an understanding of
some of the important legal aspects of the financial products and services that
are commonly offered by banks, financial institutions and other providers. The
unit allows students to gain such knowledge and understanding. It examines
the regulation of banking, financial services, funds management, financial
advisers, planners and intermediaries; the legal relationship between service
providers and their customers and clients; and, the legal nature and
characteristics of those financial products and services that are most commonly
provided today.
Staff: Mr BJ Hicks
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BMA141 or BFA141
Assess: continuous assessment (30%); exam (70%)
Required texts, etc:
tba
Recommended reading:
Unit details (Course and Unit Handbook 2002)
tba
Courses:
11
C3C C3E
Advanced Management Accounting
Enrolment code: BFA366
Offered: Not offered in 2001
Unit description: Focuses on the design of management control systems. The
unit enables students to gain knowledge, insights, and analytical skills related
to how an organisation’s managers go about designing, implementing, and
using planning and control systems to put into effect an organisation’s strategy.
The unit emphasises (a) the techniques of the management control process (eg
responsibility centres, transfer pricing, budget preparation, and performance
measurement), and (b) the behavioural considerations involved in the use of
these techniques (eg motivation, goal congruence, relative roles of superiors
and subordinates, the impact of national culture, and multinational
organisations).
Unit weight: 12.5%
Prereq: BFA261, BMA101
Assess: continuous assessment (30%), exam (70%)
Courses: C3E
International Finance
Enrolment code: BFA384
Offered: Hbt, sem 1
Unit description: Examines the environment in which international financial
management decisions take place and describes and evaluates the impact of an
international perspective on the firm’s financing decisions, investment
decisions, and working capital management.
Staff: tba
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BFA281
Assess: tba
Required texts, etc:
tba
Courses: C3C C3E
Financial Risk Management
Unit details (Course and Unit Handbook 2002)
12
Enrolment code: BFA385
Offered: Hbt, sem 2
Unit description: Develops an understanding of the use of derivative
securities: risk management, portfolio management, arbitrage and speculation.
Various environments are considered: exchange rate hedging, commodity
markets, fixed income, and the sharemarket. Both the theory and practice of
pricing derivative securities are examined.
Staff: tba
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BFA285
Assess: tba
Courses: C3C C3E
Taxation
Enrolment code: BFA391
Offered: Hbt, sem 2; Ltn, sem 2;
Special note: may be offered in Singapore and Malaysia
Unit description: Examines the fundamentals of assessable income and
allowable deductions as defined in the Income Tax Assessment Act; and tax
planning for resident business entities of sole traders, partnerships, trusts and
private companies.
Staff: Mr N Calabria
Unit weight: 12.5%
Teaching: face-to-face, flexible
Prereq: BMA141 or BFA141, BFA102 or BFA104
Assess: continuous assessment (40%), exam (60%)
Required texts, etc:
tba
Courses: C3C C3E
Advanced Financial Accounting
Enrolment code: BFA401
Offered: Hbt, sem 2
Unit description: Involves an in-depth study of a controversial financial
accounting issue using appropriate research methods. Students are required to
Unit details (Course and Unit Handbook 2002)
13
complete a course of readings and to develop significant hypotheses in relation
to the accounting issue. These hypotheses are then tested and the research
project is written in the format of an academic journal article. Students are also
required to present the research project as a formal research seminar to staff
and students in the School of Accounting and Finance.
Staff: Prof J Godfrey
Unit weight: 12.5%
Teaching: flexible
Assess: presentation (20%), research paper (80%)
Courses: C4C
Advanced Auditing
Enrolment code: BFA408
Offered: Hbt, tba
Special note: may be offered in 2001
Unit description: Is an examination of the concepts of truth, fairness and
independence as they relate to the practice of auditing. Consideration of issues
and empirical research in relation to audit judgement, consensus and bias.
Unit weight: 12.5%
Courses: C4C
Advanced Taxation Accounting
Enrolment code: BFA409
Offered: Not offered in 2001
Unit description: Focuses upon a thorough understanding of tax law as it
relates to both resident and non-resident companies. Topics include structures
of business, industrial expenditure deductions, capital gains tax, fringe benefits
tax and international aspects of taxation.
Unit weight: 12.5%
Courses: C4C
Advanced Accounting Theory
Enrolment code: BFA420
Offered: Hbt, sem 1
Unit details (Course and Unit Handbook 2002)
14
Unit description: Studies developments within the research paradigms that
dominate accounting research. The unit involves an appraisal of the major
strands of the scholarly research literature in financial accounting, and
investigates the role of financial accounting in decisions made by individuals
and markets. The unit is designed to enable students to evaluate critically and
develop specific theories and evidence about financial accounting practice.
Normative, positive and critical theory approaches are examined.
Staff: Prof JM Godfrey
Unit weight: 12.5%
Teaching: flexible
Assess: research proposals (25%), participation (25%), exam (50%)
Courses: C4C
Advanced Finance
Enrolment code: BFA424
Offered: Hbt, sem 2
Unit description: Focuses on contemporary capital markets research. The unit
consists of a thorough examination of the research literature with a view to
developing students’ skills in understanding and critically evaluating capital
market research.
Unit weight: 12.5%
Teaching: flexible
Assess: seminar presentations (50%), term paper (30%), participation (20%)
Courses: C4C
Advanced Accounting Information Systems
Enrolment code: BFA425
Offered: Not offered in 2001
Unit description: Constitutes a study of contemporary research in accounting
information systems. The focus is on research in accounting information
systems with particular emphasis on the semantic modelling of accounting
phenomena and behavioural decision-making research.
Staff: tba
Unit weight: 12.5%
Teaching: flexible
Assess: research proposals (30%), participation (20%), exam (50%)
Courses: C4C
Unit details (Course and Unit Handbook 2002)
15
Government Financial Management
Enrolment code: BFA427
Offered: Not offered in 2001
Unit description: Is a review and examination of current financial
arrangements and reform proposals relevant to public sector entities. Issues in
public sector accounting, accountability and audit.
Unit weight: 12.5%
Courses: C4C
Corporate Governance and Accountability
Enrolment code: BFA429
Offered: Hbt, sem 2
Unit description: In the 1990s there has been increased emphasis on
‘corporate governance’. It is acknowledged by the accounting profession, and
auditors in particular, that they have a vested interested in promoting and
strengthening the system of corporate governance from the perspectives of
assisting and improving the traditional audit function and establishing an
appropriate and expanding role in the development of the corporate
governance process. The unit examines the role of the accounting profession in
corporate governance including recent reports and initiatives by the profession
in relation to financial reporting, internal controls, audit committees, auditor
liability and legislative reform.
Staff: Mr BJ Hicks
Unit weight: 12.5%
Teaching: flexible
Prereq: BFA241
Assess: research proposals (30%), participation (30%), exam (40%)
Required texts, etc:
tba
Courses: C4C
Advanced Management Accounting
Enrolment code: BFA435
Offered: Hbt, sem 1
Unit description: Provides a foundation for research in management
accounting. The unit is divided into two main components: (a) covers the main
Unit details (Course and Unit Handbook 2002)
16
research frameworks appropriate to management accounting; (b) focuses on
specific areas of management accounting research. These areas include: issues
in budgeting; participation in budgeting; and the use of accounting information
for performance evaluation.
Unit weight: 12.5%
Teaching: flexible
Assess: seminar presentations (20%), assignment (80%)
Courses: C4C
Dissertation
Enrolment code: BFA441
Offered: Hbt
Special note: please refer to School staff for additional information
Unit description: Candidates are required to present a dissertation of
approximately 15,000 words.
Courses:
C4C
Bachelor of Commerce Honours
Enrolment code: BFA498/499
Part time/Full time
Unit description: See Course details
Courses:
C4C
Advanced Financial Accounting
Enrolment code: BFA701
Offered: Hbt, sem 2
Unit description: Involves an in-depth study of a controversial financial
accounting issue using appropriate research methods. Students are required to
complete a course of readings and to develop significant hypotheses in relation
to the accounting issue. These hypotheses are then tested and the research
project is written in the format of an academic journal article. Students are also
Unit details (Course and Unit Handbook 2002)
17
required to present the research project as a formal research seminar to staff
and students in the School of Accounting and Finance.
Staff: Prof J Godfrey
Teaching: tba
Assess: presentation (20%), research paper (80%)
Courses: C7C
Advanced Auditing
Enrolment code: BFA708
Offered: Hbt, tba
Special note: may be offered in 2001
Unit description: Examines the concepts of truth, fairness and independence
as they relate to the practice of auditing. Considers issues and empirical
research in relation to audit judgement, consensus and bias.
Courses:
C7C
Advanced Taxation Accounting
Enrolment code: BFA709
Offered: Not offered in 2001
Unit description: Focuses on a thorough understanding of tax law as it relates
to both resident and non-resident companies. Topics include structures of
business, industrial expenditure deductions, capital gains tax, fringe benefits
tax and international aspects of taxation.
Courses:
C7C
Research Methodology
Enrolment code: BFA710
Offered: Hbt, sem 1
Unit description: Introduces research methods appropriate to the scholarly
study of issues in accounting, finance, and related disciplines. The seminars are
designed to develop research skills so that students are well-equipped to
confidently and competently critique academic and professional studies in
general, and accounting and finance research studies in particular. The unit is
also designed to provide students with skills to conduct their own research in a
Unit details (Course and Unit Handbook 2002)
18
rigorous manner. The material covered includes: approaches to theory building;
hypothesis development; importance of (and threats to) internal and external
validity; research designs; research methods appropriate to alternative research
designs; data collection; statistics; data analysis; and writing up the research
project.
Staff: Prof JM Godfrey
Teaching: teaching pattern to be advised
Assess: weekly assignments (60%), term paper (30%), participation (10%)
Courses: C7C
Advanced Accounting Theory
Enrolment code: BFA711
Offered: Hbt, sem 1
Unit description: Studies developments within the research paradigms that
dominate accounting research. The unit involves an appraisal of the major
strands of the scholarly research literature in financial accounting, and
investigates the role of financial accounting in decisions made by individuals
and markets. The unit is designed to enable students to evaluate critically and
develop specific theories and evidence about financial accounting practice.
Normative, positive and critical theory approaches are examined.
Staff: Prof JM Godfrey
Teaching: teaching pattern to be advised
Assess: presentations (30%), term paper (30%), exam (40%)
Courses: C7C
Advanced Finance
Enrolment code: BFA724
Offered: Hbt, sem 2
Unit description: Focuses on contemporary capital markets research. The unit
consists of a thorough examination of the research literature with a view to
developing students’ skills in understanding and critically evaluating capital
markets research.
Staff: tba
Teaching: teaching pattern to be advised
Assess: seminar presentations (50%), term paper (30%), seminar participation
(20%)
Courses: C7C
Advanced Accounting Information Systems
Unit details (Course and Unit Handbook 2002)
19
Enrolment code: BFA725
Offered: Not offered in 2001
Unit description: Constitutes a survey of contemporary research in
information systems, decision support systems, and expert systems. Focus is on
research methods, critical evaluation, developments in database accounting and
the use of expert system methodologies as research tools in accounting.
Staff: tba
Teaching: teaching pattern to be advised
Assess: research essay (20%), assignment case study (30%), exam (50%)
Courses: C7C
Government Financial Management
Enrolment code: BFA727
Offered: Not offered in 2001
Unit description: Reviews and examines current financial arrangements and
reform proposals relevant to public sector entities; and issues in public sector
accounting, accountability and audit.
Teaching: teaching pattern to be advised
Assess: seminar presentation (15%), essay (15%), research project (30%), exam
(40%)
Corporate Governance and Accountability
Enrolment code: BFA729
Offered: Hbt, sem 2
Unit description: In the 1990s there has been increased emphasis on
‘corporate governance’. It is acknowledged by the accounting profession, and
auditors in particular, that they have a vested interested in promoting and
strengthening the system of corporate governance from the perspectives of
assisting and improving the traditional audit function and establishing an
appropriate and expanding role in the development of the corporate
governance process. The unit examines the role of the accounting profession in
corporate governance including recent reports and initiatives by the profession
in relation to financial reporting, internal controls, audit committees, auditor
liability and legislative reform.
Staff: Mr BJ Hicks
Unit weight: 12.5%
Unit details (Course and Unit Handbook 2002)
20
Teaching: teaching pattern to be advised
Prereq: BFA241
Assess: research proposal (30%), participation (30%), exam (40%)
Required texts, etc:
tba
Courses: C7C
Advanced Management Accounting
Enrolment code: BFA735
Offered: Hbt, sem 1
Unit description: Provides a foundation for research in management
accounting. The unit is divided into two main components: (a) covers the main
research frameworks appropriate to management accounting; and (b) focuses
on specific areas of management accounting research.
Teaching: teaching pattern to be advised
Assess: seminar presentations (20%), assignment (80%)
Courses: C7C
Dissertation
Enrolment code: BFA741
Offered: Hbt
Unit description: Candidates are required to present a dissertation of
approximately 30,000 words.
Courses:
C7C
Master of Commerce
Enrolment code: BFA750/751
Full time/Part Time
Special note: contact the School for information
Unit description: ‘Umbrella’ codes for the Master of Commerce by
coursework degree course.
Unit weight: 0%
Unit details (Course and Unit Handbook 2002)
Courses:
C7C
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