Monash University Handbook 2016 Undergraduate - Units

The learning objectives associated with this unit are to:

1. describe the elements of financial statements, apply double entry recording and prepare basic financial statements
2. analyse and interpret financial statements and explain their use for decision making
3. prepare and interpret information (financial and non-financial) for managers to use in planning, decision making and control
4. describe basic finance concepts and apply financial mathematics to investment decisions
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with introductory accounting and finance principles and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered in ACB1000.

The learning objectives associated with this unit are to:

1. account for the recording and reporting of inventory applying the periodic and perpetual method as per issues raised in AASB 102/IAS 102. Prepare and complete balance day adjustments, closing entries and internal control systems to allow all final statements and bank reconciliations to be completed
2. apply the principles of double entry according to the reconstruction of accounts
3. demonstrate how the regulatory environment affects accounting statements in the context of a range of organisational forms
4. apply the definition and recognition criteria for elements of financial statements as per the framework and specific international financial reporting standards. Consider accounting and accountability issues that arise from different measurement methods
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB1002.

The learning objectives associated with this unit are to:

1. describe cost behaviour under different assumptions
2. compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
3. apply conventional and contemporary cost management techniques used in manufacturing and service industries
4. explain the benefits and limitations of contemporary cost management techniques
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACB2020.

The learning goals associated with this unit are to:

1. explain the nature and regulation of companies in Australia
2. apply accounting standards and the framework in the preparation and presentation of financial statements for both single and consolidated entities
3. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment (acquisition and impairment), and group accounting
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with company reporting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB2491.

The learning objectives associated with this unit are to:

1. examine the role of accounting information systems in analysing and providing decision support to managers
2. explain the design of accounting information systems and financial models
3. develop financial models to assist in decision making
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with accounting information systems and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB2851.

The learning objectives associated with this unit are to:

1. apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of performance measurement and control systems
3. explain how behavioural implications are crucial for the effective design of performance measurement and control systems
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with performance measurement and control and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB3021.

The learning goals associated with this unit are to:

1. explain the role, limitations and demand for audits in modern corporate society including the auditor's professional, ethical and legal obligations
2. explain the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
3. describe the assurance framework, planning process and evidence gathering procedures used by auditors to form an audit opinion
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with auditing and assurance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB3041.

The learning objectives associated with this unit are to:

1. acquire advanced knowledge of the conceptual framework and disclosure requirements in accordance with the accounting standards and the statutory laws
2. develop an improved understanding of how professional policies are formulated in preparation of accounting for various financial accounting issues with particular reference to current practice
3. develop critical skills in written communication and problem analysis through the completion of comprehensive assignment exercise and /or essays
4. develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds
5. demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACB3050.

The learning goals associated with this unit are to:

1. identify and analyse measurement systems and their relationship with the accounting Conceptual Framework
2. apply the principles of double-entry and accrual accounting
3. describe and apply definitions and recognition criteria for assets, liabilities, incomes and expenses as specified in the Conceptual Framework
4. apply principles of selected Accounting Standards and prepare financial statements for business entities including service and retail organisations
5. develop the ability to work effectively in a team; and demonstrate the development of skills in research, judgement and oral communication.

The learning goals associated with this unit are to:

1. demonstrate an understanding of various forms of business organisation
2. apply financial and management accounting principles in the preparation of financial statements
3. measure and interpret information relating to financial performance, financial position, liquidity and risk indicators of businesses
4. measure and interpret financial and non-financial information for managers to use in planning, decision making and control
5. develop the ability to work effectively in a team and demonstrate the development of judgement, and skills in problem solving, critical thinking and analysis.

The learning goals associated with this unit are to:

1. explain the regulation of companies and the content of company financial reports
2. critically examine current issues and disclosure requirements in financial reporting
3. apply accounting standards and the conceptual framework in the preparation and presentation of financial reports for consolidated entities
4. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment, acquisitions, group accounting and financial statement analysis
5. apply critical thinking, research, problem solving, and written and oral communication skills to demonstrate the acquisition of a comprehensive understanding of the topics covered by this unit.

The learning goals associated with this unit are to:

1. classify costs dependent on the context and purpose of related decisions
2. analyse cost behaviour and estimate costs
3. design, use and evaluate costing systems
4. analyse and use cost information relevant to decision-making
5. apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.

The learning goals associated with this unit are to:

1. examine the role of business processes and the use of accounting information systems in capturing and managing information that support the needs of stakeholders
2. analyse and evaluate the design of business processes and accounting information systems
3. explain the importance of internal controls and recommend internal controls that cover key business processes and support the achievement of goals
4. synthesise design principles to develop financial models that assist in decision making
5. apply critical thinking, problem solving and communication skills to analyse, evaluate and interpret business processes and the accounting data that is generated.

The learning goals associated with this unit are to:

1. perform business tasks effectively and efficiently, both as an individual and as a team member
2. apply technical and theoretical knowledge and skills to business tasks
3. demonstrate an understanding of the nuances and practicalities of working within an organisation
4. communicate perceptively and effectively with subordinates, peers and superiors
5. apply critical thinking and compose a set of high quality reports for submission to management.

The learning goals associated with this unit are to:

1. examine contemporary financial accounting issues
2. apply a range of theories of accounting to explain accounting practices and appreciate the judgements, estimations and assumptions influencing accounting numbers
3. critically assess and appreciate changing influences in standard setting and regulatory requirements
4. apply judgement, communication and problem solving skills to deal with advanced financial accounting issues.

The learning goals associated with this unit are to:

1. apply management accounting techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of management accounting systems
3. critically evaluate management accounting systems in terms of their behavioural implications
4. apply critical thinking, problem solving and communication skills to indivudual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.
5. enhance your ability to work effectively in a group.

The learning goals associated with this unit are to:

1. critically evaluate the demand for and the limitations of audit and assurance services
2. explain the regulatory ethical and professional requirements applicable to assurance services
3. understand the assurance framework and apply judgement to determine audit strategy and procedures, appropriateness of evidence gathered and conclusions reached
4. analyse the auditor's role in corporate governance with emphasis on the detection and reporting of frauds and errors
5. apply critical thinking, problem solving and communication skills to resolve ethical dilemmas and professional issues faced by audit practitioners.

The learning goals associated with this unit are to:

1. perform business tasks effectively and efficiently, both as an individual and as a team member
2. apply technical and theoretical knowledge and skills to business tasks
3. demonstrate an understanding of the nuances and practicalities of working within an organisation
4. communicate perceptively and effectively with subordinates, peers and superiors
5. apply critical thinking and compose a set of high quality reports for submission to management.

The learning goals associated with this unit are to:

1. identify and analyse measurement systems and their relationship with the Accounting Conceptual Framework
2. apply the principles of double-entry and accrual accounting
3. describe and apply definitions and recognition criteria for assets, liabilities, incomes and expenses as specified in the Conceptual Framework
4. apply principles of selected Accounting Standards and prepare financial statements for business entities including service and retail organisations
5. develop the ability to work effectively in a team and demonstrate the development of skills in research, judgement and oral communication.

The learning goals associated with this unit are to:

1. demonstrate an understanding of various forms of business organisation
2. apply financial and management accounting principles in the preparation of financial statements
3. measure and interpret information relating to financial performance, financial position, liquidity and risk indicators of businesses
4. measure and interpret financial and non-financial information for managers to use in planning, decision making and control
5. develop the ability to work effectively in a team and demonstrate the development of judgement, and skills in problem solving, critical thinking and analysis.

The learning goals associated with this unit are to:

1. explain the regulation of companies and the content of company financial reports
2. critically examine current issues and disclosure requirements in financial reporting
3. apply accounting standards and the conceptual framework in the preparation and presentation of financial reports for consolidated entities
4. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment, acquisitions, group accounting and financial statement analysis
5. apply critical thinking, research, problem solving and written and oral communication skills to demonstrate the acquisition of a comprehensive understanding of the topics covered by this unit.

The learning goals associated with this unit are to:

1. classify costs dependent on the context and purpose of related decisions
2. analyse cost behaviour and estimate costs
3. design, use and evaluate costing systems
4. analyse and use cost information relevant to decision-making
5. apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.

The learning goals associated with this unit are to:

1. examine the role of business processes and the use accounting information systems have in capturing and managing information which supports the needs of stakeholders
2. analyse and evaluate the design of business processes and accounting information systems
3. explain the importance of internal controls and recommend internal controls that cover key business processes and which support the achievement of goals
4. synthesise design principles to develop financial models that assist in decision making
5. apply critical thinking, problem solving and communication skills to analyse, evaluate and interpret business processes and the accounting data that is generated.

The learning goals associated with this unit are to:

1. examine contemporary financial accounting issues
2. apply a range of theories of accounting to explain accounting practices and appreciate the judgements, estimation and assumptions influencing accounting numbers
3. critically assess and appreciate changing influences in standard setting and regulatory requirements
4. apply judgement, communication and problem solving skills to deal with advanced financial accounting issues.

The learning goals associated with this unit are to:

1. apply management accounting techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of management accounting systems
3. critically evaluate management accounting systems in terms of their behavioural implications
4. apply critical thinking, problem solving and communication skills to indivudual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit
5. enhance your ability to work effectively in a group.

The learning goals associated with this unit are to:

1. critically evaluate the demand for and the limitations of audit and assurance services
2. explain the regulatory ethical and professional requirements applicable to assurance services
3. understand the assurance framework and apply judgement to determine audit strategy and procedures, appropriateness of evidence gathered and conclusions reached
4. analyse the auditor's role in corporate governance with emphasis on the detection and reporting of frauds and errors
5. apply critical thinking, problem solving and communication skills to resolve ethical dilemmas and professional issues faced by audit practitioners.

The learning goals associated with this unit are to:

1. account for the recording and reporting of inventory applying the periodic and perpetual method as per issues raised in AASB 102/IAS 102. Prepare and complete balance day adjustments, closing entries and internal control systems to allow all final statements and bank reconciliations to be completed
2. apply the principles of double entry accounting to the reconstruction of accounts
3. demonstrate how the regulatory environment affects accounting statements in the context of a range of organisational forms
4. apply the definition and recognition criteria for elements of the financial statements as per the Framework and specific international financial reporting standards. Consider accounting and accountability issues that arise from different measurement methods
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting issues.

The learning goals associated with this unit are to:

1. explain how costing systems and cost behaviour patterns provide information to support operational and strategic decisions
2. compare job, process and hybrid costing methods as alternative approaches to support management decisions
3. examine the differences between conventional and contemporary approaches to overhead allocation
4. analyse short-run tactical decisions using appropriate costing techniques
5. develop capabilities to work effectively in a group; and/or demonstrate effective individual research skills to produce professional quality reports to solve organisational related problems; and/or deliver a professional quality presentation; and/or develop oral communication skills and demonstrate independent thinking through contributions to class discussions; and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACG2020.

The learning goals associated with this unit are to:

1. explain the nature and regulation of companies in Australia
2. apply accounting standards and the framework in the preparation and presentation of financial statements for both single and consolidated entities
3. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment (acquisition and impairment), and group accounting
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with company reporting and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered in ACG2491.

The learning goals associated with this unit are to:

1. examine the role of accounting information systems in analysing and providing decision support to managers
2. explain the design of accounting information systems and financial models
3. develop financial models to assist in decision making
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with accounting information systems and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACG2851.

The learning goals associated with this unit are to:

1. apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of performance measurement and control systems
3. explain how behavioural implications are crucial for the effective design of performance measurement and control systems
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with performance measurement and control and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACG3021.

The learning goals associated with this unit are to:

1. explain the role, limitations and demand for audits in modern corporate society including the auditor's professional, ethical and legal obligations
2. explain the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
3. describe the assurance framework, planning process and evidence gathering procedures used by auditors to form an audit opinion
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with auditing and assurance matters and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered in ACG3041.

The learning goals associated with this unit are to:

1. critically analyse how standard setting procedures and theories of regulation are formulated and their contribution to financial reporting nationally and globally
2. apply accounting standards and the conceptual framework in the preparation and presentation of financial statements
3. develop critical skills in written communication and problem analysis through the completion of a comprehensive assignment exercise and/or essay(s)
4. develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds
5. demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACG3050.

The learning goals associated with this unit are to:

1. identify and analyse measurement systems and their relationship with the accounting Conceptual Framework
2. apply the principles of double-entry and accrual accounting
3. describe and apply definitions and recognition criteria for assets, liabilities, incomes and expenses as specified in the Conceptual Framework
4. apply principles of selected Accounting Standards and prepare financial statements for business entities including service and retail organisations
5. develop the ability to work effectively in a team and demonstrate the development of skills in research, judgement and oral communication.

The learning goals associated with this unit are to:

1. demonstrate an understanding of various forms of business organisation
2. apply financial and management accounting principles in the preparation of financial statements
3. measure and interpret information relating to financial performance, financial position, liquidity and risk indicators of businesses
4. measure and interpret financial and non-financial information for managers to use in planning, decision making and control
5. develop the ability to work effectively in a team and demonstrate the development of judgement, and skills in problem solving, critical thinking and analysis.

The learning goals associated with this unit are to:

1. examine the role of information technology and business systems in analysing and providing decision support to knowledge workers
2. examine the core business processes common to most businesses
3. explain the design of business information systems to enable businesses to execute business processes quickly and efficiently
4. develop examples of business information and decision support systems to assist knowledge workers in management and decision making activities, using an industry standard database and/or spreadsheet
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with business information and systems and demonstrate in individual summative assessment tasks the acquisition of comprehensive understanding of the topics covered by ACP2851.

The learning goals associated with this unit are to:

1. describe the elements of financial statements,apply double entry recording and prepare basic financial statements
2. analyse and interpret financial statements and explain their use for decision making
3. prepare and interpret information (financial and non-financial) for managers to use in planning, decision making and control
4. describe basic finance concepts and apply financial mathematics to investment decisions
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with introductory accounting and finance principles and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered in ACS1000.

The learning goals associated with this unit are to:

1. account for the recording and reporting of inventory, applying the periodic and perpetual method as per issues raised in AASB 102/IAS 102. Prepare and complete balance day adjustments, closing entries and internal control systems to allow all final statements and bank reconciliations to be completed
2. apply the principles of double entry according to the reconstruction of accounts
3. demonstrate how the regulatory environment effects accounting statements in the context of a range of organisational forms
4. apply the definition and recognition criteria for elements of financial statements as per the Framework and specific international financial reporting standards, and consider accounting and accountability issues that arise from different measurement methods
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS1002.

The learning goals associated with this unit are to:

1. examine the ethical dimension of individual and social life in the context of cultural diversity
2. define and explain selected ethical theories and their relevance to business and professional ethical issues
3. apply an ethical and corporate governance perspective to organisational and management issues
4. explain the nature of professionalism
5. be able to use ethical knowledge and theory to make decisions in relation to case studies
6. describe the purpose, structure and contents of selected codes of conduct from business and professions, particularly the accounting profession and apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with ethics in business and the accounting profession and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS2700.

The learning objectives associated with this unit are to:

1. describe and understand the requirements of the financial reporting and regulatory environment, including the internationalisation of accounting practices and the underlying theory supporting the accounting treatment in the application of the IFRS requirements
2. discuss the key aspects of the Conceptual Framework relating to the definitions and recognition criteria of the elements, as applied to the various spectrum of accounting topics
3. apply IFRS requirements to the accounting for revenue recognition, provisions and contingent liabilities/assets, events after the reporting period, accounting policies, estimates and errors and borrowing costs
4. apply IFRS recognition, measurement and disclosure requirements to the accounting for various asset topics including inventories; property, plant and equipment; impairment of assets; intangible assets; investment property; and non-current assets held for sale and discontinued operations
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS2730.

The learning objectives associated with this unit are to:

1. analyse and evaluate how entities apply the IFRS topics dealt with in this unit in their annual financial reporting, including the recognition, measurement, disclosure and presentation of these topics
2. evaluate and apply the IFRS on earnings per share and accounting for income taxes
3. prepare a statement of cash flows in conformity with IFRS
4. explain and apply the basic principles of accounting for group transactions, including business combinations and intracompany transactions, and the preparation of group financial statements
5. demonstrate proficiency in the use of a commercial accounting software package to enter and process accounting data according to selected IFRS and to analyse and interpret the resulting accounting information
6. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial accounting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS2740.

The learning objectives associated with this unit are to:

1. apply the general principles of auditing, the responsibilities, functions and qualities of the auditor and illustrate knowledge of a proper background to auditing in a simulated practical scenario
2. explain and describe the audit process from planning to the completion of the audit, assess audit risk and determine materiality
3. describe all the relevant issues regarding the going concern concept and reliance on other parties, and apply this knowledge to various simulated practical situations/in various audits
4. describe and examine internal controls in the context of external auditing, and apply this knowledge to simulated practical situations and to make recommendations in that regard
5. apply tests of control and substantive testing to the business cycles
6. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with auditing and demonstrate in an individual summative assessment ask the acquisition of a comprehensive understanding of the topics covered in ACS2760.

The learning goals associated with this unit are to:

1. describe cost behaviour under different assumptions
2. compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
3. apply conventional and contemporary cost management techniques used in manufacturing and service industries
4. explain the benefits and limitations of contemporary cost management techniques
5. identify aspects broader than only financial aspects (such as environmental, social, economic and governance) in decision making
6. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACS2770.

The learning objectives associated with this unit are to:

1. critically analyse the conceptual framework with regards to the objective of general purpose financial reporting; the specific information needs of users, as well as the general information needs of other users; the qualitative characteristics and underlying assumption of useful financial information; the appropriate definitions of elements and their recognition criteria
2. discuss the key aspects of the conceptual framework (as described in objective 1) as applied to the preparation and presentation of financial statements, as well as the various spectrum of accounting topics dealt with in this unit
3. discuss, apply, calculate and explain the detailed requirements relating to various IFRS topics, including recognition, measurement, disclosure and presentation of these topics: provisions, contingent liabilities and contingent assets; revenue recognition; income taxes (including deferred tax); leases, non-current assets held for sale and discontinued operations; the effects of changes in foreign exchange rates and hedging; employee benefits; share-based payments; financial instruments; and earnings per share
4. identify, discuss and apply the detailed requirements of the various IFRS topics included in this unit to integrated accounting case studies and practical scenarios, in order to identify and solve all the related issues regarding a variety of IFRS problems included in one scenario
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial according and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3730.

The learning objectives associated with this unit are to:

1. discuss and apply the practical application of IFRS topics, as covered in prior financial accounting units, to the financial reporting of entities, both in individual and group financial statements
2. discuss the theory and background to group structures and preparing group financial statements
3. prepare and assess group financial statements for wholly-owned and partly-owned subsidiaries, taking into account the effects of intragroup transactions, dividends, preferences shares, interim acquisitions and complex groups
4. discuss and apply the principles of accounting for associates and joint arrangements
5. discuss and apply the basic principles of changes in ownership interests of group entities
6. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with group statements and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3740.

The learning objectives associated with this unit are to:

1. explain and discuss the role that management accounting information plays in organisations
2. review critically, analyse, consolidate and synthesise knowledge of advanced quantification techniques to provide information for management decision-making and give advice
3. demonstrate proficiency in applying the management accounting related instruments, techniques and procedures covered to theoretical and practical applications and interpret the results and advice accordingly
4. identify, evaluate and critically review aspects broader than only financial aspects (such as environmental, social, economic and governance) in management decision making
5. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with management information and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3750.

The learning goals associated with this unit are to:

1. explain the most important aspects of management of a computer information system (CIS)
2. describe and explain computer security and controls, and apply that knowledge in order to assess the relevant audit risks and to make recommendations, as an external auditor, for the improvement of security and controls in simulated simple and advanced CIS environments and networks
3. describe and discuss the procedures and problematic areas surrounding the download of client's data to the external auditor's computer environment for audit purposes
4. plan, based on proper risk assessment, the external audit of financial CIS systems, selecting techniques such as CAATs (computer-assisted auditing techniques)
5. explain, interpret and illustrate the influence of the internet and E-commerce on the business and auditing environments, including relevant legislation
6. explain and describe database technology and apply the knowledge practically in database software on computer
7. use the computer practically as a business, accounting and auditing tool with spreadsheet analysis software, CAATs software and automated audit working papers in selected case studies.

The learning objectives associated with this unit are to:

1. evaluate compliance with the regulations applicable to external auditors to identify violations and to make relevant recommendations
2. assess corporate governance and recommend improvements towards best practices
3. assess audit risk, controls and recommend improvements for all business processes in the group in various simulated practical scenarios
4. design audit procedures including the use of computerised assisted audit techniques (CAATs) in response to the risk assessment in simulated practical scenarios for all business processes
5. write an appropriate report to communicate the results in simulated practical scenarios
6. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with auditing and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACS3770.

The learning goals associated with this unit are to:

1. identify and analyse measurement systems and their relationship with the accounting Conceptual Framework
2. apply the principles of double-entry and accrual accounting
3. describe and apply definitions and recognition criteria for assets, liabilities, incomes and expenses as specified in the Conceptual Framework
4. apply principles of selected Accounting Standards and prepare financial statements for business entities including service and retail organisations
5. develop the ability to work effectively in a team; and demonstrate the development of skills in research, judgement and oral communication.

The learning goals associated with this unit are to:

1. demonstrate an understanding of various forms of business organisation
2. apply financial and management accounting principles in the preparation of financial statements
3. measure and interpret information relating to financial performance, financial position, liquidity and risk indicators of businesses
4. measure and interpret financial and non-financial information for managers to use in planning, decision making and control
5. develop the ability to work effectively in a team and demonstrate the development of judgement, and skills in problem solving, critical thinking and analysis.

The learning goals associated with this unit are to:

1. describe cost behaviour under different assumptions
2. compare systems designed to provide relevant and timely information to managers for resource management and allocation decisions
3. apply conventional and contemporary cost management techniques used in manufacturing and service industries
4. explain the benefits and limitations of contemporary cost management techniques
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with cost information for decision making and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACW2020.

The learning goals associated with this unit are to:

1. explain the nature and regulation of companies in Australia
2. apply accounting standards and the framework in the preparation and presentation of financial statements for both single and consolidated entities
3. demonstrate accounting knowledge in areas such as company operations, taxation, property, plant and equipment (acquisition and impairment), and group accounting
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with company reporting and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW2491.

The learning objectives associated with this unit are to:

1. demonstrate an understanding of, and analyse and interpret the annual reports of Islamic banks and differentiate that from conventional banks' annual reports
2. understand the functions and roles of standard setters such as AAOIFI, the Central Bank (BNM) and MASB
3. demonstrate an understanding of the need for and rationale of Islamic accounting and accounting for Islamic banks
4. compare and contrast differences between Islamic accounting and conventional accounting
5. identify the objectives, reports and disclosure requirements in accounting for Islamic financial institutions
6. demonstrate the application of accounting principles in the recording, classification, analysis and reporting of various Islamic financial transactions based on the relevant standards
7. critically appraise accounting and reporting practices of local and international Islamic banks.

The learning goals associated with this unit are to:

1. examine the role of accounting information systems in analysing and providing decision support to managers
2. explain the design of accounting information systems and financial models
3. develop financial models to assist in decision making
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with accounting information systems and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW2851.

The learning goals associated with this unit are to:

1. apply traditional and contemporary performance measurement and control techniques to enable managers to measure and enhance organisational performance
2. analyse and make recommendations regarding the design of performance measurement and control systems
3. explain how behavioural implications are crucial for the effective design of performance measurement and control systems
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with performance measurement and control and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3021.

The learning goals associated with this unit are to:

1. apply a range of accounting theories and concepts to explain financial accounting and reporting practices
2. critically review conventional accounting practice
3. compare and contrast alternative accounting models
4. analyse ethical principles and demonstrate their application in the field of business
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with accounting theory and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3040.

The learning goals associated with this unit are to:

1. demonstrate an understanding of the role, limitations and demand for audits in modern corporate society including the auditor's professional, ethical and legal obligations
2. examine the auditor's role in corporate governance with particular emphasis on the detection and reporting of fraud and error
3. describe the assurance framework, and apply planning processes and evidence gathering procedures that are used by auditors to form an audit opinion
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with auditing and assurance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3041.

The learning goals associated with this unit are to:

1. critically analyse how standard setting procedures and theories of regulation are formulated and their contribution to financial reporting nationally and globally
2. apply accounting standards and the conceptual framework in the preparation and presentation of financial statements
3. develop critical skills in written communication and problem analysis through the completion of a comprehensive assignment exercise and/or essay(s)
4. develop an ability to work independently and to participate in group discussions with participants from diverse backgrounds
5. demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3050.

The learning goals associated with this unit are to:

1. critically evaluate the most common reporting frameworks used by organisations to report the sustainability implications of their operations

2. critically evaluate the implications of government policy relating to the reporting of sustainability implications of corporate operations

3. evaluate the factors effecting sustainability reporting by diverse organisations

4. demonstrate an understanding of Environmental Management Systems and their implications for environmental performance measurement

5. evaluate the factors effecting assurance of sustainability reports.

The learning objectives associated with this unit are to:

1. access and extract financial information from published financial reports and databases

2. calculate and interpret relevant financial ratios concerned with the profitability, financial structure and solvency of listed public companies

3. apply and critically assess approaches to valuation including discounted cash flow and residual income methods

4. apply valuation methods to contexts such as security valuation, mergers and acquisitions and credit analysis

5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with financial analysis and valuation.

The learning goals associated with this unit are to:

1. demonstrate how management accounting systems can be designed to support strategy
2. apply management accounting techniques to strategic business decisions
3. critically assess strategic management accounting concepts and techniques
4. analyse and make recommendations regarding the design of strategic management accounting systems
5. apply critical thinking, problem solving and communication skills to individual and/or group activities to demonstrate a comprehensive understanding of the topics covered in the unit.

The learning goals associated with this unit are to:

1. compare and contrast accounting standard setting in various countries and discuss the convergence of accounting standards through an international study program
2. develop a practical understanding and appreciation of culture in the development of national accounting regulations
3. evaluate academic and professional papers in international accounting
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with international accounting.

The learning goals associated with this unit are to:

1. explain the major steps in the development of a research project in accounting
2. illustrate the key strengths and weaknesses in accounting research designs and methods
3. apply qualitative and quantitative data analysis techniques and interpret the output
4. prepare a research proposal in accounting incorporating a literature review related to a selected topic in accounting, testable hypotheses, appropriate design to test the hypotheses and data requirements
5. apply critical thinking, problem solving and presentation skills in individual and/or group activities.

The learning goals associated with this unit are to:

1. implement a research proposal
2. recognise practical problems of conducting scientific research and propose solutions
3. complete a research dissertation
4. develop the ability to conduct and manage a planned study
5. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with a research dissertation.

The learning goals associated with this unit are to:

1. develop an understanding of key philosophical issues in Accounting Information Systems research, particularly the ontological foundations of the discipline
2. articulate solutions to significant research problems using key paradigms in the Accounting Information Systems discipline
3. critique research relating to the design and use of accounting and business information systems
4. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with issues in accounting information systems and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4040.

The learning goals associated with this unit are to:

1. evaluate and contrast research paradigms in auditing and assurance research
2. describe and evaluate the range of methods of decision making in auditing
3. critically evaluate empirical research and identify major research questions in auditing and assurance including audit quality, internal control, fraud and corporate governance
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in auditing and assurance and demonstrate in individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4050.

The learning goals associated with this unit are to:

1. evaluate research paradigms in financial accounting
2. critically evaluate the literature on financial reporting and capital market
3. critically evaluate the literature on pricing of information
4. critically evaluate the statistical models employed in the financial reporting and capital market literature
5. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial reporting and capital market and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4070.

The learning goals associated with this unit are to:

1. discuss research paradigms and core concepts related to organisational, economic, behavioural and sociological theories as they relate to management accounting research
2. critically evaluate recent developments in strategic thinking and implications for management accounting
3. critically evaluate empirical research to identify recent developments in management accounting practices from perspectives of both content and processes
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4090.

The learning goals associated with this unit are to:

1. describe accounting-based valuation methods and apply these methods to listed companies
2. critically evaluate the role of information risk in securities pricing
3. critically evaluate empirical research in cost of equity capital
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with the analysis of financial statements.

The learning goals associated with this unit are to:

1. critically evaluate empirical research and identify major research questions in behavioural research in accounting
2. critically evaluate recent developments in behavioural research and implications for accounting researchers/practitioners
3. illustrate the key strengths and weaknesses in commonly applied research methods in behavioural research
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in behavioural accounting and demonstrate in individual assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4190.

The learning goals associated with this unit are to:

1. apply conceptual and theoretical knowledge to practical work situations
2. communicate effectively and appropriately with peers and superiors both verbally and in writing
3. work effectively as part of a team
4. undertake applied research projects in the areas of accounting, economics, management, marketing, or any area of business.

The learning goals associated with this unit are to:

1. apply conceptual and theoretical knowledge to an actual business project; work integrated learning
2. communicate effectively and appropriately with peers, unit coordinators and external partners both verbally and in writing
3. work effectively as part of a project team
4. undertake an applied research project in one or more of the following areas: accounting, economics, management, marketing, or any other area of business
5. develop problem solving skills, analytical skills, coupled with an ability to identify problems, make recommendations and develop an implementation plan.

The learning goals associated with this unit are to:

1. recognise global issues and assess their impact on business
2. critically reflect on how an individual's cultural context influences his/her perspective of an identified global business issue
3. develop communication skills while working cooperatively and collaboratively with students in other global locations
4. propose creative solutions to business issues integrating prior knowledge gained in the degree.

The learning goals associated with this unit are:

1. to analyse the literature to determine the research methodology appropriate for the chosen research project
2. to synthesise the literature to inform the students' research method design and implementation
3. to critically evaluate the literature and present in written and/or oral form key arguments related to the selection of methods for the research project.

The learning goals associated with this unit are to:

1. apply conceptual and theoretical knowledge to practical work situations
2. communicate effectively and appropriately with peers and superiors both verbally and in writing
3. work effectively as part of a team
4. undertake applied research projects in the areas of accounting, economics, management, marketing, or any area of business.

The learning goals associated with this unit are to:

1. gain comprehensive business-related research skills, including an extensive grounding in a range of quantitative research methodologies
2. gain the necessary quantitative skills to undertake independent research
3. develop effective report writing and communication skills
4. have the ability to comment critically on research publications.

The learning goals associated with this unit are to:

1. analyse the literature in order to develop subject matter expertise beyond the specific focus of the Honours project
2. synthesise the literature to inform the student's research topic of choice
3. critically evaluate academic literature and present in written and/or oral form key arguments related to the research project.

The learning goals associated with this unit are:

1. to analyse the literature to determine the research methodology appropriate for the chosen research project
2. to synthesise the literature to inform the students' research method design and implementation
3. to critically evaluate the literature and present in written and/or oral form key arguments related to the selection of methods for the research project.

The learning goals associated with this unit are to:

1. understand key concepts of money management
2. gain a working knowledge of financial institutions, systems, services and resources
3. develop and apply a range of analytical and problem solving skills
4. demonstrate attitudes which allow effective and responsible management of financial affairs.

The learning goals associated with this unit are to:

1. synthesize and evaluate cultural and ethical perspectives to guide international organisation decision-making
2. research, synthesize, analyse, evaluate and communicate how innovative multi-disciplinary decision-making occurs in organisations.

The learning goals associated with this unit are to:
1. enable the students to undertake, and reflect upon, an industry placements/organisational learning activity of relevance to their studies.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. analyse complex business problems and to prepare and present innovative solutions.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. analyse complex business problems and to prepare and present innovative solutions.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. analyse complex business problems and to prepare and present innovative solutions.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. analyse complex business problems and to prepare and present innovative solutions.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. analyse complex business problems and to prepare and present innovative solutions.

The learning goals associated with this unit are to:

1. recognise global issues and assess their impact on business
2. critically reflect on how an individual's cultural context influences his/her perspective of an identified global business issue
3. develop communication skills while working cooperatively and collaboratively with students in other global locations
4. propose creative solutions to business issues integrating prior knowledge gained in the degree.

The learning goals associated with this unit are to:

1. demonstrate an ability to apply a broad range of knowledge and understanding of key business theories, concepts, tools and techniques in a practical context
2. investigate, describe, consider and evaluate a specific business issue
3. develop higher level business conceptualisations and understandings about the topic under investigation
4. to report on the outcomes of the project
5. to reflect and report on the personal learning derived from the project.

The learning goals associated with this unit are:

1. to gain an understanding of innovation and entrepreneurship
2. to develop an understanding of intellectual property
3. to gain an understanding of Venture funding
4. development and demonstration of entrepreneurial mindset
5. development and demonstration of entrepreneurial creativity
6. development and delivery of business case
7. development and demonstration of pitching competency.

The learning goals associated with this unit are to:

1. compare and contrast theory and practice
2. apply theory to practice in a supervised environment
3. evaluate personal learning and personal development in a complex business environment
4. develop insight into how they have managed their role and fitted into the organisation
5. analyse complex business problems
6. prepare and present innovative solutions.

Upon successful completion of this unit it is expected that BCom graduates will:

(a.) be critical and creative scholars who:

• produce innovative solutions to problems
• apply research skills to business challenges
• communicate effectively and perceptively

(b.) be responsible and effective global citizens who:

• engage in an internationalised world
• exhibit cross cultural competence
• demonstrate ethical values

(c.) have comprehensive understanding of their discipline and be able to provide discipline based solutions relevant to the business, professional and public policy communities that we serve

(d.) be able to construct conceptual frameworks and use these to analyse complex issues in the corporate sector, government and the professions.

The learning objectives associated with this unit are to:

1. critically evaluate real-life business practices and issues by integrating multiple perspectives and approaches, and identify innovative solutions to the associated business problems
2. synthesise knowledge from multiple disciplines and identify solutions to a range of business problems
3. articulate and present their ideas in a succinct and convincing manner.

The learning goals associated with this unit are to:

1. define globalisation and the globalisation process, including its causes and effects
2. argue both the contributions and criticisms associated with globalisation
3. identify and explore major contextual issues encountered in global business, including social-cultural, political-legal contexts, along with business environmental contexts
4. analyse the impact of major contextual issues on a variety of product and service industries
5. develop strategic responses to specific issues affecting businesses operating in a global context
6. demonstrate competence in critical and reflective thinking
7. acquire and demonstrate team skills including team leadership, collaboration, problem-solving, decision-making, communication and presentation skills.

The learning goals associated with this unit are to:

1. recognise issues affecting businesses operating in a global context
2. develop and present strategic responses to specific issues affecting businesses operating in a global context with due consideration to sustainable, responsible and ethical business practices
3. acquire team skills including team leadership, collaboration, problem-solving, decision-making, communication and presentation skills
4. develop reflective practice skills in relation to individual learning.

At the end of this unit students will be able to:

1. demonstrate an introductory understanding to the concepts of finance in preparation for additional study in the discipline
2. describe the foundation concepts of finance
3. relate the concepts of finance to other commercial disciplines.

The learning goals associated with this unit are to:

1. evaluate investment options and value of equity and debt instruments
2. explain portfolio theory and show how the theory can be extended to price risky assets
3. estimate the appropriate cost of capital for investment appraisal purposes
4. analyse issues determining capital structure and dividend policy
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with corporate finance and demonstrate in an individual summative assessment task, the acquisition of a comprehensive understanding of the topics covered by BFB2140.

The learning goals associated with this unit are to:

1. critically evaluate financial market information to measure risk and return
2. describe modern portfolio theory
3. apply asset pricing models and valuation techniques to the valuation of assets
4. apply critical thinking, problem solving and presentation skills to individual and / or group activities dealing with investments and portfolio management and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFB3121.

At the end of this unit students will be able to:

1. demonstrate an introductory understanding to the concepts of finance in preparation for additional study in the discipline
2. describe the foundation concepts of finance
3. relate the concepts of finance to other commercial disciplines.

The learning goals associated with this unit are to:

1. describe the institutions, instruments and markets that comprise a developed financial system
2. apply the concepts and techniques used by financial professionals in the debt, equity, foreign exchange and derivative markets
3. define the specialist terms and language of finance
4. apply the knowledge of financial mathematics to the pricing and valuation of equity, debt and derivative instruments
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with introductory finance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFC2000.

The learning goals associated with this unit are to:

1. evaluate investment options and value of equity and debt instruments
2. explain portfolio theory and show how the theory can be extended to price risky assets
3. estimate the appropriate cost of capital for investment appraisal purposes
4. analyse issues determining capital structure and dividend policy
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with corporate finance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFC2140.

The learning goals associated with this unit are to:

1. analyse and select investments from various asset classes with particular emphasis on equities
2. examine the nature of different asset classes, the ways in which professional managers incorporate and manage asset classes into balanced or specialist funds
3. describe skills and techniques used by professionals who are involved in investments, funds management, financial planning, superannuation, and wealth creation
4. understand the importance of professional investment in wealth creation
5. understand the importance of ethical practices by investment professionals and the CFA Institute code of ethics and standards of professional conduct
6. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with equities and investment analysis and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFC2240.

The learning goals associated with this unit are to:

1. describe conventions used in short term money and capital markets, and explain the implications for pricing of products in these markets
2. apply quantitative skills required for pricing and risk management associated with money, capital and retirement income stream markets
3. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with debt markets and fixed income securities and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFC2340.

The learning goals associated with this unit are to:

1. discuss the operations of derivatives markets
2. evaluate the options and futures markets for hedging and trading purposes
3. demonstrate how to price and value standards futures and options contracts and other derivatives
4. implement trading strategies and measure positions.

The learning goals associated with this unit are to:

1. evaluate investment and financing decisions
2. apply analytical techniques to a variety of problems in domestic corporate financial management
3. describe the institutional environment in which financial decisions are made including identifying the sources of financial risk and their relevance in financial management
4. critically evaluate finance theories, concepts, assumptions, limitations and arguments
5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with advanced corporate finance and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by BFC3140.