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: may be available in Singapore, Indonesia and China
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, 2nd edn, ISBN 1740098358
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
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 2004 academic year
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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: Trotman K et al, Financial Accounting: An Integrated Approach, 2nd edn, ISBN
0170107728
Courses: [C3C] [C3E] [M3H]
Faculty website: <www.comlaw.utas.edu.au>
Commercial Transactions
Enrolment code: BFA141
Offered: Hbt: may be taken in summer-sch OR sem 2, Ltn: sem 2, NWC: sem 2
Special note: may be offered in Singapore and Indonesia in 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, corporations law, and
law of trusts.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: continuous assessment (30%); exam (70%)
Required: Latimer P, Australian Business Law, CCH Aust, Syd, 2004
Recommend: Khoury D & Yamouni YS, Understanding Contract Law, 6th edn, Butterworths,
2003
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 2004 academic year
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Unit details [BFA]
Enrolment code: BFA181/281
Offered: Hbt: may be taken in summer-sch OR sem 2, Ltn: sem 2, NWC: sem 2
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: Mrs S Shimeld
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: may be taken in summer-sch OR sem 1, Ltn: 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: tba
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]
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University of Tasmania unit details for 2004 academic year
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Unit details [BFA]
Faculty website: <www.comlaw.utas.edu.au>
Special Topics in Accounting
Enrolment code: BFA203
Offered: Ltn: tba, Hbt: tba, NWC: tba
Unit description:
Special Topics in the area of Accounting and Corporate Governance are offered which
reflect the research interest and activities of school staff or visiting scholars. This allows
students to investigate in detail specialised topics which would not usually be offered as
part of the School’s program.
Staff: tba
Unit weight: 12.5%
Teaching pattern: as appropriate
Prereq: successful completion of any two level 200 units (ie 25% of level 200) in relevant
major
Assess: continuous assessment (40%), 3-hr final exam (60%)
Required: A Reading List is provided by the School
Recommend: tba
Courses: [C3C]
Faculty website: <www.comlaw.utas.edu.au>
Globalisation and Accountability
Enrolment code: BFA206
Offered: [flexible online delivery] Hbt: sem 1, Ltn: sem 1, NWC: sem 1
Special Note: offered on CD and WebCT
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.
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University of Tasmania unit details for 2004 academic year
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Unit details [BFA]
Staff: tba
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
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Social & Environmental Accounting
Enrolment code: BFA207/307
Offered: [Flexible online delivery] Hbt: may be taken in summer-sch OR sem 1, Ltn: may
be taken in summer-sch OR sem 1, NWC: may be taken in summer-sch OR sem 1
Special note: offered on CD and WebCT; available on all campuses including offhsore
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, Assoc Prof G O’Donovan
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]
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University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –5
Unit details [BFA]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Reporting and Disclosure
Enrolment code: BFA209
Offered: [Flexible online delivery] Hbt: sem 2, Ltn: sem 2, NWC: sem 2
Special note: offered on CD and WebCT
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.
Staff: tba
Unit weight: 12.5%
Teaching pattern: flexible, including online delivery (13 weeks equiv)
Prereq: BFA103, BFA241
Assess: continuous assessment (40%), final exam (60%)
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
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.
Staff: Mr B Hicks
Unit weight: 12.5%
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Unit details [BFA]
Teaching pattern: flexible (13 wks)
Prereq: BFA141
Assess: continuous assessment (50%), final exam (50%)
Required: Farrar J, Corporate Governance in Australia and New Zealand, OUP, Melb, 2001
other selected materials 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
Unit description:
Provides students with an introduction to the accounting information system and to the
role of technology in accounting. The unit considers the role of the accountant in the
design, use and evaluation of the accounting information system, the transaction cycle and
the role of the accounting information system as a communication device. Issues
addressed include internal control, security and assurance, implications of web based
commerce and the popularly coined ‘knowledge economy’. Accounting packages are
referred to, and where appropriate used to exemplify concepts. Current issues in this
dynamic area are introduced as appropriate.
Staff: Mr T Wilmshurst, Ms S Chaplin
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, NWC: sem 1, Off-shore: tba
Unit description:
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Unit details [BFA]
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 the Corporate Governance Major examine
the governance and management of corporations. Students in the three 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
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 2004.
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Management Accounting
Enrolment code: BFA261
Offered: Hbt: sem 2, Ltn: sem 2, NWC: 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: tba
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July 11, 2016, 18:57 PM, page –8
Unit details [BFA]
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: Hbt: sem 1
Special note: the unit is offered every second year; will not be available in 2005
Unit description:
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
Assess: continuous assessment (60%), exam (40%)
Required: Atrill P et al, Accounting: An Introduction, ISBN 174009835
Courses: [R3A]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Financial Accounting
Enrolment code: BFA301
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University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –9
Unit details [BFA]
Offered: Hbt: sem 2, Ltn: sem 2, NWC: 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: tba
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
Enrolment code: BFA302
Offered: Hbt: may be taken in summer-sch OR sem 2, Ltn: 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>
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University of Tasmania unit details for 2004 academic year
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Unit details [BFA]
Auditing
Enrolment code: BFA303
Offered: Hbt: sem 1, Ltn: sem 1, NWC: 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: tba
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
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Financial Planning
Enrolment code: BFA305
Offered: Hbt: sem 2
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 financial
plan, borrowing and credit, insurance, investment, taxation, superannuation, social
security and retirement.
Staff: Mr B Hicks
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
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Unit details [BFA]
Assess: continuous assessment (40%), exam (60%)
Required: Beal D & McKeown W, Personal Finance, 2nd edn, Wiley, 2003
Recommend: Master Superannuation Guide 2003/2004, CCH, 2003
Master Financial Planning Guide 2003/2004, CCH, 2003
Courses: [C3C]
Faculty website: <www.comlaw.utas.edu.au>
Public Sector Resource Management
Enrolment code: BFA306
Offered: [flexible online delivery] Hbt: sem 1, Ltn: sem 1, NWC: sem 1
Special note: offered on CD and WebCT
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
Unit weight: 12.5%
Teaching pattern: flexible, including online delivery (13 wks)
Prereq: BFA103
Assess: continuous assessment (60%), exam (40%)
Required: tba
Recommend: tba
Courses: [C3E] [C3C]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Internship
Enrolment code: BFA320
Offered: Hbt: tba, Ltn: tba, NWC: tba
Unit description:
Students undertake a semester of project-oriented study that integrates work and learning.
The student is physically located in the workplace, and specific work projects are
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –12
Unit details [BFA]
determined in collaboration with the internship sponsor, academic coordinator and the
student. The program not only recognises and builds on the skills, capabilities and
knowledge that students have acquired in their first two years of study, but also aims to
increase awareness and experience of the wider social, cultural and global environment of
the workplace. It provides a learning situation in the real world of business.
Unit weight: 50%
Teaching pattern: flexible, equiv 13 wks
Prereq: completion 2yrs undergraduate level
Assess: project (50%), journal (30%), employer assessment (20%)
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Regulatory Compliance
Enrolment code: BFA347
Offered: Hbt: sem 1, Ltn: sem 1, NWC: sem 1
Unit description:
Develops an understanding of business regulation and the various ways in which
businesses can manage their regulatory compliance to achieve required outcomes. The
following topics are examined: nature and form of business regulation and its theoretical
framework; changes in business regulation since the 1980s; problems for governments,
regulators and business in relation to regulatory compliance; regulatory cost benefit
analysis; methods and systems for regulatory compliance including formal compliance
programs and self-regulatory mechanisms; regulation, compliance, corporate governance
and social responsibility; selected case studies in compliance; systems and programs for
establishing, maintaining and managing regulatory compliance; compliance advisory
services.
Staff: Mr B Hicks
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA141
Assess: continuous assessment (40%), exam (60%)
Required: Australian Standard AS 3806 – 1998 Compliance Programs.
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Organisational Risk Management
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Unit details [BFA]
Enrolment code: BFA366
Offered: [flexible online delivery] Hbt: sem 2, Ltn: sem 2
Special note: offered on CD and WebCT
Unit description:
Provides an introduction to organisational risk management as both an opportunity and a
problem to be managed. The focus is on the risk management process with particular
emphasis on the use of managerial, internal control systems and risk management
processes to identify, analyse and respond to risk exposure in organisations. Case studies
form an integral part of this unit as issues relating to, for example, environmental, business,
asset and information risks are considered. Issues of risk exposure and change, assessment
and mitigation of risk, the implications of globalisation, world events, computerisation, the
information economy, and community concern are considered. Risk and the future are
addressed with implications for positive corporate governance considered.
Staff: Dr T Wilmshurst
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA103
Assess: continuous assessment (40%), exam (60%)
Required: tba
Recommend: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Taxation
Enrolment code: BFA391
Offered: Hbt: may be taken in summer-sch OR sem 1, Ltn: 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: Mrs B Williams
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BMA141 or BFA141, BFA102 or BFA104
Assess: continuous assessment (30%), exam (70%)
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Unit details [BFA]
Required: tba
Recommend: tba
Courses: [C3C] [C3E]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Financial Accounting
Enrolment code: BFA401
Offered: Hbt: sem 1
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]
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Unit details [BFA]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Taxation Accounting
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
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: Assoc Prof G O’Donovan
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: presentation (10%), assignment (50%), proposal (40%)
Courses: [C4C]
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Unit details [BFA]
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.
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>
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University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –17
Unit details [BFA]
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]
Faculty website: <www.comlaw.utas.edu.au>
Corporate Governance and Accountability
Enrolment code: BFA429
Offered: Hbt: sem 2
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: course materials made available
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –18
Unit details [BFA]
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 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
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 between 12,000 and 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
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –19
Unit details [BFA]
Offered: Hbt: (fy) ie sem 1 & 2
Unit description:
See Course details, page B-xx.
Staff: tba
Teaching pattern: flexible (13 wks ea sem)
Courses: [C4C]
Faculty website: <www.comlaw.utas.edu.au>
Advanced Financial Accounting
Enrolment code: BFA701
Offered: Hbt: sem 1
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: [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
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –20
Unit details [BFA]
Unit weight: 12.5%
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:
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
Unit weight: 12.5%
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: Assoc Prof G O’Donovan
Unit weight: 12.5%
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –21
Unit details [BFA]
Teaching pattern: flexible (13 wks)
Assess: presentation (10%), assignments (50%), proposal (40%)
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
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
Unit weight: 12.5%
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: Hbt: tba
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
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: seminar presentations (50%), term paper (30%), seminar participation (20%)
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –22
Unit details [BFA]
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%
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: Hbt: tba
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
Unit weight: 12.5%
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
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –23
Unit details [BFA]
Enrolment code: BFA729
Offered: Hbt: sem 2
Unit description:
Since 1990s 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, remuneration, auditor liability and legislative reform.
Developments in relation to corporate governance disclosure are also examined as well as
the role of regulators and shareholders in relation to corporate governance.
Staff: Mr BJ Hicks
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Prereq: BFA241
Assess: research proposal (30%), participation (30%), exam (40%)
Required: course materials made available
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
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; (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
Unit weight: 12.5%
Teaching pattern: flexible (13 wks)
Assess: seminar presentations (20%), assignment (80%)
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –24
Unit details [BFA]
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
Unit weight: 25%
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
Master of Commerce
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 B-xx.
Staff: Mr T Wilmshurst (Coordinator)
Unit weight: 0%
Courses: [C7C]
Faculty website: <www.comlaw.utas.edu.au>
________________________________________
University of Tasmania unit details for 2004 academic year
July 11, 2016, 18:57 PM, page –25