Unit details [BFA]
Accounting and Financial Decision Making
Enrolment code: BFA103
Offered: Hbt: may be taken in summer-sch OR sem 1, Ltn: sem 1, NWC: sem 1
Special note: available for offshore students in Singapore, semester 1
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: Mr P Collett (Hbt), tba (Ltn), tba (NWC)
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
M.excl: BFA290/390
Assess: continuous assessment (40%), exam (60%)
Required: Atrill P, et al, Accounting: An Introduction, ISBN 0724803270
Courses: [C3C] [C3E] [C3L] [R3M] [C3S] [C3U] [C3X] [M3H] [R3J]
Faculty website: <www.comlaw.utas.edu.au>
Accounting Context and Method
Enrolment code: BFA104
Offered: Hbt: may be taken in summer-sch OR sem 2, Ltn: sem 2, NWC: sem 2
Special note: available for offshore students in Singapore, semester 2
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.
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –1
Unit details [BFA]
Staff: Mr P Collett (Hbt), tba (Ltn), tba (NWC)
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA103
Assess: continuous assessment (40%), exam (60%)
Required: tba
Courses: [C3C] [C3E] [M3H]
Faculty website: <www.comlaw.utas.edu.au>
Commercial Transactions
Enrolment code: BFA141
Offered: Hbt: sem 2, Ltn: sem 2, NWC: sem 2
Special note: available for offshore students in Singapore, semester 2
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, agency law, introduction to various forms of business
organisation including sole traders, companies and partnerships, partnership law, and law
of trusts.
Staff: Mrs S Bingham, Mr T Baxter
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: continuous assessment (30%); exam (70%)
Required: Latimer P, Australian Business Law, CCH Aust, Syd, 2003
Recommend: Khoury D & Yamouni YS, Understanding Contract Law, 6th edn, Butterworths,
1998.
Sweeney B & O’Reilly J, Law in Commerce, Butterworths, 2001 (or most recent edition)
Courses: [C3C] [C3E] [C3L] [R3M] [C3U] [C3X] [M3H]
Faculty website: <www.comlaw.utas.edu.au>
Financial Management
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –2
Unit details [BFA]
Enrolment code: BFA181/281
Offered: Hbt: may be taken in summer-sch OR sem 2, Ltn: sem 2, Off-shore: tba
Special note: BFA281 may be offered in Singapore and/or Malaysia subject to sufficient numbers
Unit description:
Introduces the theory and practice of corporate financial management. Topics include:
financial mathematics; methods of project 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; and working capital management.
Staff: Mr C Ikin (Hbt), tba (Ltn)
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BSA101, BFA103
Assess: continuous assessment (40%); exam (60%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E] [E3J] [R3K]
Faculty website: <www.comlaw.utas.edu.au>
Financial Accounting
Enrolment code: BFA201
Offered: Hbt: sem 1, Ltn: sem 1, NWC: sem 1, Off-shore: tba
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: Mr C Ikin (Hbt), tba (Ltn), tba (NWC)
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA104 (or BFA102)
Assess: continuous assessment (40%), exam (60%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E] [M3H]
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –3
Unit details [BFA]
Faculty website: <www.comlaw.utas.edu.au>
Project Financing
Enrolment code: BFA203
Offered: not offered in 2003
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.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BEA103
Assess: continuous assessment (50%), 3-hr final exam (50%)
Required: tba
Recommend: tba
Courses: [C3W]
Faculty website: <www.comlaw.utas.edu.au>
Introduction to Financial Planning
Enrolment code: BFA205/305
Offered: not offered in 2003
Unit description:
For those who seek to become financial planners or who seek an understanding of how to
develop their own financial plan, this unit introduces financial planning. It provides sound
understanding of the process of financial planning, together with some of the fundamental
skills and knowledge required in professional practice. The unit examines what is
involved in organising and managing an individual’s financial resources, and how to
protect, maximise and enjoy the benefits obtained from these resources. The unit follows a
practical approach to the subject, taking students through the key areas of developing a
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –4
Unit details [BFA]
financial plan, borrowing and credit, insurance, investment, taxation and superannuation
and retirement.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: tba
Required: tba
Courses: [C3C]
Faculty website: <www.comlaw.utas.edu.au>
Globalisation and Accountability
Enrolment code: BFA206
Offered: not offered in 2003
Special note: to be offered 2004 onwards Hbt, Ltn and NWC
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 as
part of sound corporate financial management.
Unit weight: 12.5%
Teaching pattern: flexible, including online delivery (13 wks equiv)
Prereq: BFA103
Assess: continuous assessment (40%), exam (60%)
Required: tba
Recommend: tba
Faculty website: <www.comlaw.utas.edu.au>
Social & Environmental Accounting
Enrolment code: BFA207/307
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –5
Unit details [BFA]
Offered: Hbt: may be taken in summer-sch OR sem 1 OR sem 2, Ltn: may be taken in
summer-sch OR sem 1 OR sem 2, NWC: may be taken in summer-sch OR sem 1 OR sem
2
Special note: offered on CD; available on all campuses including Singapore
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 pattern: flexible, including online delivery (13 wks equiv)
Prereq: S3T: 25% from Schedule B; other courses: completed first year of any degree course
M.excl: KGN307, HGE221/321
Assess: continuous assessment (60%), exam (40%)
Required: tba, including extensive course notes.
Recommend: tba
Majors: Social Ecology
Courses: [C3C] [R3A] [S3Gc3] [S3T]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Reporting and Disclosure
Enrolment code: BFA209
Offered: not offered in 2003
Special note: to be offered in 2004
Unit description:
Focuses both on statutory and voluntary reporting functions of corporate bodies,
including government business enterprises. The unit covers the legislative requirements
of company directors in relation to public information, and the preparation and
presentation of corporate reports. Also covered are the regulatory requirements of the
Australian Stock Exchange and other regulatory bodies, in addition to the voluntary triple
bottom line reporting now undertaken by most large business organisations.
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –6
Unit details [BFA]
Unit weight: 12.5%
Teaching pattern: weekly lectures and workshops, may be offered flexibly
Prereq: BFA103, BFA241
M.excl: KGN307, HGE221/321
Assess: continuous assessment (40%), final exam (60%)
Required: McIntosh M & Andriof J, Perspectives on Corporate Citizenship, Greenleaf Publ,
Sheffield, 2001
Courses: [C3C] [C3L] [C3X] [C3Z] [R3M] [L3F]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Governance
Enrolment code: BFA211/311
Offered: Hbt: sem 2, Ltn: sem 2, NWC: sem 2
Unit description:
The focus of this unit is to develop an understanding of corporate governance as applied
to the activities of corporations, government and semi-government organisations.
Consideration is given to the development of best practice corporate governance since the
early 1990s both in Australia and overseas. The aim is to show how the adoption of best
practice in relation to corporate governance can lead to a significant improvement in
company performance; compliance with legal regulations; disclosure of information and
transparency; accountability; ethical conduct and economic growth.
Unit weight: 12.5%
Teaching pattern: weekly lectures and workshops, may be offered flexibly
Prereq: BFA141
Assess: continuous assessment (50%), final exam (50%)
Required: Farrar J, Corporate Governance in Australia and New Zealand, OUP, Melb, 2001
other selected texts to be provided
Courses: [C3C] [C3L] [C3X] [C3Z] [R3M] [L3F]
Faculty website: <www.comlaw.utas.edu.au>
Accounting Information Systems
Enrolment code: BFA221
Offered: Hbt: sem 2, Ltn: sem 2, NWC: sem 2
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –7
Unit details [BFA]
Special note: summer school is offered subject to there being sufficient numbers
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 control and computer and information system security;
capture and analysis of accounting data using business accounting software packages.
Staff: Ms C Dowling
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA104 (or BFA102) and BSA101
Assess: continuous assessment (30%), exam (70%)
Required: tba
Courses: [C3C] [C3E] [C3S]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Regulation and Accountability
Enrolment code: BFA241
Offered: Hbt: sem 1, Ltn: sem 1, Off-shore: tba
Unit description:
Students in the Accounting Major examine corporate financial reporting whilst students in
the Business Management Major focus on generalist management skills including the
management of large corporations. Students in both majors need to know about the
Corporations Legislation and the Trade Practices Act and understand how they regulate the
business activities of companies and their managers. This Unit allows students to obtain
such knowledge. With regard to corporations, it examines: the nature and operation of
companies; the corporate constitution; share and loan capital; fundraising; management of
companies; the role and responsibilities of directors and officers; dividends; takeovers;
accounts and audit; corporate financial distress; winding up; liquidation; corporate
regulation; and, the role and powers of the Australian Securities and Investments Commission
(ASIC). In relation to trade practices, students are introduced to the regulation of
anti-competitive behaviour including price fixing, boycotts, misuse of market power,
exclusive dealing, resale price maintenance; mergers and acquisitions. Authorisations
and notifications are examined together with the role and powers of the Australian
Competition and Consumer Commission (ACCC). Finally, a broad overview of the consumer
protection provisions of the Trade Practices Act is provided in so far as those provisions
affect the business activities of corporations and their management.
Staff: Mr BJ Hicks
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –8
Unit details [BFA]
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BMA141 or BFA141
Assess: continuous assessment (30%), final exam (70%)
Required: Lipton P & Herzberg A, Understanding Company Law, latest edn, Law Book Co
Australian Corporations Legislation 2003.
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Management Accounting
Enrolment code: BFA261
Offered: Hbt: sem 2, Ltn: sem 2, Off-shore: tba
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
Unit weight: 12.5%
Teaching pattern: 1.5-hr lecture, 1.5-hr tutorial (13 wks)
Prereq: (BFA102 or BFA103) and BEA140
Assess: continuous assessment (30%); exam (70%)
Required: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Financial Reporting
Enrolment code: BFA290/390
Offered: not offered in 2003
Unit description:
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –9
Unit details [BFA]
Introduces the principles underlying the preparation of financial reports by business
organisations. Students learn how statements of financial position and financial
performance 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.
Staff: Mr P Collett
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: HEJ101 and HEJ102
M.excl: BFA103
Required: tba
Courses: [R3A]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Financial Accounting
Enrolment code: BFA301
Offered: Hbt: sem 2, Ltn: sem 2, Off-shore: tba
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: Mrs N Gyles
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA201
Assess: continuous assessment (35%); exam (65%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Accounting Theory
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –10
Unit details [BFA]
Enrolment code: BFA302
Offered: Hbt: sem 2, Ltn: sem 2, NWC: sem 2
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: Ms KM Gibson
Unit weight: 12.5%
Teaching pattern: interactive seminars (13 wks)
Prereq: BFA201
Assess: continuous assessment (60%); exam (40%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Auditing
Enrolment code: BFA303
Offered: Hbt: may be taken in summer-sch OR sem 1, Ltn: sem 1, Off-shore: tba
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: Mrs S Hrasky (Hbt)
Unit weight: 12.5%
Teaching pattern: 1.5-hr lecture, 1.5-hr tutorial (13 wks)
Prereq: BFA201, BFA221
Assess: continuous assessment (40%); exam (60%)
Required: tba
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –11
Unit details [BFA]
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Public Sector Resource Management
Enrolment code: BFA306
Offered: not offered in 2003
Special note: offered from 2004, Hbt, Ltn, NWC
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.
Staff: Ms K Gibson, Ms S Hrasky
Unit weight: 12.5%
Teaching pattern: flexible, including online delivery (13 wks)
Prereq: BFA103
Assess: continuous assessment (40%), exam (60%)
Courses: [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Internship
Enrolment code: BFA320
Offered: Hbt: sem 1, Ltn: sem 1
Unit description:
For details of this unit please contact the School of Accounting and Finance.
Unit weight: 50%
Faculty website: <www.comlaw.utas.edu.au>
Organisational Risk Management
Enrolment code: BFA366
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –12
Unit details [BFA]
Offered: Hbt: sem 2, Ltn: sem 2, NWC: sem 2
Unit description:
Focuses on the use of managerial and internal control systems and risk management
processes to identify, analyse and respond to risk exposure in organisations.
Consideration is given to external environment risks, business process and asset loss risks,
and information risks, with an emphasis on assessing and mitigating these risks through
appropriate management control and monitoring techniques.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA103
Assess: continuous assessment (40%), exam (60%)
Required: tba
Recommend: tba
Courses: [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Taxation
Enrolment code: BFA391
Offered: Hbt: sem 1, Ltn: sem 1, NWC: sem 1, Off-shore: tba
Unit description:
Examines the fundamentals of assessable income and allowable deductions as defined in
the Income Tax Assessment Acts; and tax planning for resident business entities of sole
traders, partnerships, trusts and private companies.
Staff: Mr N Calabria
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BMA141 or BFA141, BFA102 or BFA104
Assess: continuous assessment (40%), exam (60%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
________________________________________
University of Tasmania unit details for 2003 academic year
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Unit details [BFA]
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 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: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: presentation (20%), research paper (80%)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Auditing
Enrolment code: BFA408
Offered: Hbt: tba
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.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Taxation Accounting
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –14
Unit details [BFA]
Enrolment code: BFA409
Offered: Hbt: tba
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.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Research Methods
Enrolment code: BFA410
Offered: Hbt: sem 1, Ltn: sem 1
Unit description:
Please contact the Faculty of Commerce for details.
Staff: tba
Unit weight: 12.5%
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Accounting Theory
Enrolment code: BFA420
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.
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –15
Unit details [BFA]
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: research proposals (25%), participation (25%), exam (50%)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Accounting Information Systems
Enrolment code: BFA425
Offered: Hbt: tba
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 pattern: flexible (13 wks)
Assess: research proposals (30%), participation (20%), exam (50%)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Government Financial Management
Enrolment code: BFA427
Offered: Hbt: tba
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.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Courses: [C4C]
________________________________________
University of Tasmania unit details for 2003 academic year
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Unit details [BFA]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Governance and Accountability
Enrolment code: BFA429
Offered: Hbt: sem 1
Unit description:
In the last 12 years in Australia 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 pattern: flexible (13 wks)
Prereq: BFA241
Assess: research proposals (30%), participation (30%), exam (40%)
Required: tba
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Management Accounting
Enrolment code: BFA435
Offered: Hbt: tba
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; (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.
Staff: tba
________________________________________
University of Tasmania unit details for 2003 academic year
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Unit details [BFA]
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: seminar presentations (20%), assignment (80%)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
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.
Unit weight: 50%
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Bachelor of Commerce Honours
Part time/Full time
Enrolment code: BFA498/499
Offered: Hbt: (fy) ie sem 1 & 2
Unit description:
See Course details, page B-xx.
Staff: Ms K Gibson (Coordinator)
Teaching pattern: flexible (13 wks ea sem)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Financial Accounting
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –18
Unit details [BFA]
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 required to present the research project as a formal research seminar to staff and
students in the School of Accounting and Finance.
Staff: tba
Teaching pattern: flexible (13 wks)
Assess: presentation (20%), research paper (80%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Auditing
Enrolment code: BFA708
Offered: Hbt: tba
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.
Staff: tba
Teaching pattern: flexible (13 wks)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Taxation Accounting
Enrolment code: BFA709
Offered: Hbt: tba
Unit description:
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –19
Unit details [BFA]
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.
Staff: tba
Teaching pattern: flexible (13 wks)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Research Methods
Enrolment code: BFA710
Offered: Hbt: sem 1
Unit description:
Research methods seminars introduce students to a range of research methods in 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 critique
confidently and competently academic and professional research in general, and
accounting and finance studies in particular. Even more importantly, they provide
students with the skills to conduct their own research in a rigorous manner. The material
covered includes approaches to theory building, guidelines for developing a research
proposal, importance of (and threats to) internal and external validity, research designs for
specific projects, research methods appropriate for alternative research design, data
collection and data analysis.
Staff: tba
Teaching pattern: flexible (13 wks)
Assess: weekly assignments (60%), term paper (30%), participation (10%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
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
________________________________________
University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –20
Unit details [BFA]
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: Ms K Gibson
Teaching pattern: flexible (13 wks)
Assess: presentations (30%), term paper (30%), exam (40%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Finance
Enrolment code: BFA724
Offered: not offered in 2003
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 pattern: flexible (13 wks)
Assess: seminar presentations (50%), term paper (30%), seminar participation (20%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Accounting Information Systems
Enrolment code: BFA725
Offered: Hbt: tba
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
Unit weight: 12.5%
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –21
Unit details [BFA]
Teaching pattern: flexible (13 wks)
Assess: research essay (20%), assignment case study (30%), exam (50%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Government Financial Management
Enrolment code: BFA727
Offered: not offered in 2003
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.
Staff: tba
Teaching pattern: flexible (13 wks)
Assess: seminar presentation (15%), essay (15%), research project (30%), exam (40%)
Faculty website: <www.comlaw.utas.edu.au>
Corporate Governance and Accountability
Enrolment code: BFA729
Offered: Hbt: sem 1
Unit description:
In the last 12 years in Australia 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 pattern: flexible (13 wks)
Prereq: BFA241
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –22
Unit details [BFA]
Assess: research proposal (30%), participation (30%), exam (40%)
Required: tba
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Management Accounting
Enrolment code: BFA735
Offered: Hbt: tba
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; (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.
Staff: tba
Teaching pattern: flexible (13 wks)
Assess: seminar presentations (20%), assignment (80%)
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Dissertation
Enrolment code: BFA741
Offered: Hbt: sem 2
Unit description:
Candidates are required to present a dissertation of approximately 30,000 words.
Staff: tba
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Master of Commerce
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University of Tasmania unit details for 2003 academic year
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Unit details [BFA]
Full time/Part Time
Enrolment code: BFA750/751
Special note: contact the School for information
Unit description:
‘Umbrella’ codes for the Master of Commerce by coursework degree course. See page xx.
Staff: Ms K Gibson (Coordinator)
Unit weight: 0%
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
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University of Tasmania unit details for 2003 academic year
July 11, 2016, 18:44 PM, page –24