Postgraduate - UnitACX5951 - International study program in accounting

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Level	Postgraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Accounting
Monash Passport category	International Short Field Experience (Explore Program)
Offered	Caulfield Summer semester A 2015 (On-campus block of classes)
Coordinator(s)	Dr Wei Lu

Synopsis

This unit centres on both a conceptual and practical approach to International Accounting Issues with emphasis on international standard setting and compliance as viewed by regulators and private sector preparers of accounts. Students gain a practical understanding of these issues in an international context through the overseas visitation program which forms an integral part of this unit.

Outcomes

The learning goals associated with this unit are to:

develop an understanding the history of accounting standard setting in various countries and the international convergence of accounting standards
develop a practical understanding and appreciation of cultural differences within the area of international accounting through an overseas visitation program
develop a set of academic skills which include the ability to work independently, evaluate academic papers in terms of the application of theories to understand and explain differences in financial reporting, search the web and to submit assignments on time
develop excellent oral and written communication skills to be able to analyse case studies and to lead/participate in groups from diverse cultural and social backgrounds.

Assessment

Within semester assessment: 50%
Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Prerequisites

Students must be granted permission by the unit coordinator before undertaking this unit.

Prohibitions

AFF9551