This unit provides students with an introduction to financial accounting guided by the Conceptual Framework and Accounting Standards. Emphasis is placed on accounting processes, practices and policies that enable the financial statements to be prepared. Students will integrate theoretical and technical knowledge learned and exercise judgement to explore accounting issues.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit introduces basic accounting concepts to non-accountants. The information requirements of two main groups of information users are examined - external users such as current and potential investors and internal users such as managers. This unit provides an introduction to the structure, meaning, analysis and interpretation of financial statements, in addition to exploring financial issues confronting managers, such as cost and performance measurement and budgeting.

The learning goals associated with this unit are to:

1. demonstrate an understanding of various forms of business organisations
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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit examines the current Australian reporting and regulatory framework applicable to reporting entities including an analysis of significant accounting standards, professional reporting requirements and legal and stock exchange requirements. Accounting for corporate groups and issues in financial reporting are also explored.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

The objective of this unit is two-fold. First, the unit provides students with a broad introduction to accounting information systems and the role technology plays in accounting. The focus will be on an introduction to: enterprise systems; database management; documentation methods; internal controls; and the core business processes found in organisations. Second, the unit focuses on corporate modelling theory; models as decision support tools; types and uses of models; benefits and limitations of models; effective spreadsheet design; auditing spreadsheet models and development of various models using an industry standard spreadsheet.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Topics include the budget planning process including master budget preparation, budgeting standard costs and variance analysis, responsibility accounting, management by objectives and non-financial performance measurement, divisional performance, transfer pricing issues, program budgeting and other approaches, capital budgeting, strategic planning and control.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit examines the auditor's legal liabilities, audit process and evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the test of transactions cycles and the verification of account balances, auditors reports, and internal and operational auditing.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

Financial accounting topics covered by this unit include: Australian accounting standards, institutional setting and the conceptual framework; accounting for leases; accounting for employee benefits; accounting for financial instruments; cash flow reporting; segment reporting; accounting for EPS; accounting for extractive industries; accounting for agriculture; financial reporting in the public sector; foreign currency translation; and social and environmental reporting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit provides students with an introduction to financial accounting guided by the Conceptual Framework and Accounting Standards. Emphasis is placed on accounting processes, practices and policies that enable financial statements to be prepared. Students will integrate theoretical and technical knowledge learned and exercise judgement to explore accounting issues.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit introduces basic accounting concepts to non-accountants. The information requirements of two main groups of information users are examined - external users such as current and potential investors and internal users such as managers. This unit provides an introduction to the structure, meaning, analysis and interpretation of financial statements, in addition to exploring financial issues confronting managers, such as cost and performance measurement and budgeting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit examines financial accounting issues associated with the operation of corporate structures. Topics include financial reporting requirements, financing company operations, business combinations, the nature of corporate groups, the preparation of consolidated financial statements and financial statement 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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. Thus, the objective of this unit is to provide students with a broad introduction to the core business processes. Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making, methods for documenting and analysing business processes, principles of effective spreadsheet design, systems development and maintenance, and the need to understand internal controls in order to ensure (information and other) resources remain secure from losses through both inadvertent and malicious actions.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

Over the 14 week period of full-time employment, students will be required to complete one or more specified projects. The projects will be determined by the course coordinator in consultation with the sponsor and the student undergoing the industry-based learning.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

This unit explores advanced financial accounting issues, building on knowledge and skills gained in earlier units in financial accounting. A range of theories used to assess accounting decisions, reporting practices and regulation are examined. The unit focuses on a number of contemporary accounting issues including: measurement, intangible assets, financial instruments, foreign currency transactions and integrated reporting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit encompasses the nature and purpose of audit and assurance services, and the regulatory and professional environment in which they operate. Students apply professional, ethical and legal requirements stemming from the assurance framework and applicable auditing pronouncements to 'real world' scenarios.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

Over the 12 week period of full-time employment, students will be required to complete one or more specified projects. The projects will be determined by the course coordinator in consultation with the sponsor and the student undergoing the industry-based learning.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

This unit provides students with an introduction to financial accounting guided by the Conceptual Framework and Accounting Standards. Emphasis is placed on accounting processes, practices and policies that enable the financial statements to be prepared. Students will integrate theoretical and technical knowledge learned and exercise judgement to explore accounting issues.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit introduces basic accounting concepts to non-accountants. The information requirements of two main groups of information users are examined - external users such as current and potential investors and internal users such as managers. This unit provides an introduction to the structure, meaning, analysis and interpretation of financial statements, in addition to exploring financial issues confronting managers, such as cost and performance measurement and budgeting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit examines financial accounting issues associated with the operation of corporate structures. Topics include financial reporting requirements, financing company operations, business combinations, the nature of corporate groups, the preparation of consolidated financial statements and financial statement 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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

At the core of Accounting Information Systems is the idea that accountants must understand the core business processes that underpin the business activities in an organisation and generate transaction data. Thus, the objective of this unit is to provide students with a broad introduction to the core business processes.

Further, given the role technology plays in accounting, with many accounting systems being computerised, other topics covered include: how hardware, software and human processes turn data into useful financial and non-financial information for decision making, methods for documenting and analysing business processes, principles of effective spreadsheet design, systems development and maintenance, and the need to understand internal controls in order to ensure (information and other) resources remain secure from losses through both inadvertent and malicious actions.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit explores advanced financial accounting issues, building on knowledge and skills gained in earlier units in financial accounting. A range of theories used to assess accounting decisions, reporting practices and regulation are examined. The unit focuses on a number of contemporary accounting issues including: measurement, intangible assets, financial instruments, foreign currency transactions and integrated reporting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.

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 individual 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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit encompasses the nature and purpose of audit and assurance services, and the regulatory and professional environment in which they operate. Students apply professional, ethical and legal requirements stemming from the assurance framework and applicable auditing pronouncements to 'real world' scenarios.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This capstone unit integrates prior learning gained throughout the Bachelor of Accounting course and prepares students for transition to a professional career and for undertaking postgraduate studies. Students will be required to analyse, synthesise, critically evaluate, and apply knowledge and skills acquired over the course of their studies to real-world scenarios. Students will also be required to reflect on the role of accounting in organisations and society more generally, and will develop professional judgement, as well as the key skills that are expected of accountants.

The learning goals associated with this unit are to:

1. analyse, synthesise and critically evaluate the effect of accounting policies, regulatory requirements and other external factors on organisational performance
2. analyse business models and evaluate the drivers of competitive advantage and value creation in various organisational settings, including their impact on various stakeholders
3. appraise the role of accounting and accountants in strategy formulation and implementation, as well as in decision-making
4. demonstrate the ability to report, interpret and communicate effectively accounting advice and ideas, through written reports and oral presentations, at a level required for a career in accounting and business
5. demonstrate a capacity to work independently, to self-manage, and lead and participate in teams.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is an introduction to basic concepts in accounting and finance and the application of these concepts for decision-making by a wide range of potential users (e.g. shareholders, investment analysts, lenders, managers etc.). This unit should benefit students who wish to specialise in accounting and finance, and will also be of value to students whose primary interest lies elsewhere in the field of business. On completion, students should have a clear understanding of the accounting process and the language of accounting to enable communication with an accounting professional, understand the relevance of accounting information for informed decision-making by a wide range of potential users, and have the ability to analyse and interpret accounting information.

Topics covered include the accounting equation, general purpose financial statements, cash and accrual accounting, balance day adjustments, financial statement analysis, interpreting information for managers to use in planning, decision making and control, and an introduction to finance, financial mathematics and investments.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit will cover various aspects of financial accounting and builds on the principles introduced in AFS1000/AFW1000/ACW1000. Aspects associated with transaction reporting and the preparation of financial statements investigated include: the recording of inventory in a retail context, the use of control accounts, the role of specialised journals, a range of balance day-adjustments, reversing entries and account reconstruction. The unit also focuses on internal control procedures. The definition, recognition and disclosure criteria of financial statement elements are explored, as well as the cost and fair value measurement of various financial statement elements.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit provides an introduction to ethical issues in business, with a specific focus on the accounting profession. The unit addresses four areas of ethics and business: an introduction to ethical theories and applied ethics, including the nature of ethics and ethical decision-making; an overview of business ethics and its relationship with corporate governance and social responsibility; an understanding of how ethics affects businesses, organisations and professions; The Code of Professional Conduct in the accountancy profession.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit covers various aspects of financial accounting and builds on the principles introduced in AFW1002/ACW1002. The unit reviews and further analyses the Conceptual Framework and Preparation and Presentation of Financial Statements, with a focus on its application to specific IFRS. This unit introduces IFRS topics, such as revenue recognition; provisions and contingent liabilities/assets; events after the reporting period; accounting policies, estimates and errors; and borrowing costs. The unit further explores the recognition, measurement and disclosure requirements for various categories of assets including accounting for: inventories; property, plant and equipment; impairment of assets; intangible assets; investment property; and non-current assets held for sale and discontinued operations.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

The unit covers various aspects of financial accounting and builds on the principles introduced in prior financial accounting units. It provides a detailed examination of applying IFRS with the focus on accounting for income taxes, earnings per share and the preparation and presentation of the statement of cash flows. The unit also introduces accounting principles governing group accounts and the preparation of group statements. Students are also exposed to using commercial accounting software to prepare accounting records in accordance with the IFRS covered in this and prior units.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit introduces auditing covering the responsibilities, functions and qualities of the auditor. The unit reviews the audit process from planning to the completion of the audit and includes the going concern concept; fraud and error; audit evidence; engagement and planning; internal controls and substantive procedures; completion of the audit and special audit investigations. The tests of control and substantive tests performed on the following business cycles are also included: revenue and receipts; acquisitions and payments; inventory and production; payroll and personnel.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit is an introduction to cost and management accounting. Topics include basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, process costing, overhead costs, cost-volume-profit analysis, standard costing, spoilage and waste, apportioning joint costs for multiple products, activity-based costing, pricing and product mix decisions, risk and uncertainty and information for management decisions.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

The unit covers various aspects of financial accounting and builds on the principles introduced in prior financial accounting units. It provides a detailed examination and/or more detailed exploration (than AFS2730/ACS2730 or AFS2740/ACS2740) of applying reporting standards (IFRS) in a financial reporting environment, with the focus on conceptual framework; preparation and presentation of financial statements; 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.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

The unit focuses on the preparation and presentation of group financial statements in accordance with the requirements of IFRS and the regulatory environment. In doing so, it builds on the principles of group accounting introduced in AFS2740/ACS2740. The unit explores: factors to be considered when assessing control of one entity by another; accounting for business combinations, acquisition of equity interests in another entity, wholly or partly, at acquisition and subsequent to acquisition; accounting for intragroup transactions and dividends, at-acquisition fair value adjustments, preference shares and impairment of goodwill. Consolidation is also applied to accounting for complex groups and interim acquisitions. The unit also covers the application of IFRS to accounting for associates and joint arrangements. In preparation of group accounts, the unit requires the appropriate application of IFRS topics (as covered in AFS3730/ACS3730) in the group financial statements.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit builds upon the understanding, knowledge and skills developed in AFS2770/ACS2770 (Cost and management accounting A). The unit covers the theory, background and application of managerial decision making in respect of the following different types of decision making techniques: advanced cost-volume-profit analysis and sensitivity analysis, measuring relevant cost and revenues for decision making, complex activity based costing and management, advanced pricing decisions and profitability analysis, budgeting, advanced standard costing variance calculations, analysis and interpretation, performance management, cost estimation and cost behaviour and scarce resources.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit focuses on computer information systems (CIS) and business cycles. The unit introduces the management of computer information systems (CIS) with a particular focus on the internal controls that should be present in a CIS environment and would be of interest to the external auditor. The important concepts and procedures to use and audit financial databases and CIS are addressed. The download of financial data and its manipulation in order to verify and audit it, as well as the performance of computer assisted auditing techniques (CAATs) on this data are examined in this unit. The influence of the internet and e-commerce on the business and auditing environments, as well as applicable legislation are also covered. In addition, this unit contains demonstrations of using spreadsheets and selected audit software often used by accountants and auditors in practice. The unit further covers business activities namely revenue and receipts, bank and cash, purchases and payments, inventory and production, payroll and personnel, and finance and investment. The unit concludes by addressing going concern, and reliance on other parties.

The learning goals associated with this unit are to:

1. describe computer security and controls (general and application), 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
2. design audit procedures (both tests of control and substantive) including the use of computer assisted audit techniques (CAATs) in response to the risk assessment in simulated practical scenarios for all business processes.
3. explain the influence of the internet and e-commerce on the business and auditing environments, including relevant legislation
4. explain the use of the computer practically as a business, accounting and auditing tool with reference to spreadsheet analysis software, CAATs software and automated audit working papers in selected case studies
5. describe how auditors identify and assess going concern problems
6. describe the transaction flow within a cycle, including a reference to the documents and people involved
7. identify the instances where an auditor will find it effective and efficient to engage other parties to gather evidence and describe the procedures the auditor needs to perform on the work of the other parties.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

The application of South African regulations on the audit profession and the external auditor, including corporate governance, is dealt with extensively in this unit. In addition to exploring the regulations applicable to external auditors the unit also covers professional conduct in terms of the SAICA Code of Professional Conduct. The unit addresses the audit process (preliminary engagement activities, planning, responding to assessed risk and reporting). The International Standards on Auditing (ISAs) are also covered.

The learning goals 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. evaluate compliance with the SAICA Code of Professional Conduct applicable to external auditors to identify violations and make relevant recommendations
4. describe the procedures within the audit process, for preliminary engagement activities, planning, responding to assessed risk and evaluating, concluding and reporting
5. apply the International Standards on Auditing (ISAs) 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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit provides students with an introduction to financial accounting guided by the Conceptual Framework and Accounting Standards. Emphasis is placed on accounting processes, practices and policies that enable the financial statements to be prepared. Students will integrate theoretical and technical knowledge learned and exercise judgement to explore accounting issues.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit introduces basic accounting concepts to non-accountants. The information requirements of two main groups of information users are examined. External users such as current and potential investors and internal users such as managers. This unit provides an introduction to the structure, meaning, analysis and interpretation of financial statements, in addition to exploring financial issues confronting managers, such as cost and performance measurement and budgeting.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

Introduction to management accounting. Topics include: basic terms and concepts, classification and behaviour of costs, recording product cost transactions for manufacturing firms, joint and by-product spoilage and waste, apportioning joint costs for multiple products, activity-based costing and information for management decisions.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This introductory management accounting unit focuses on the types of cost information that can be produced to assist managers and other employees within organisations in planning and control, and in decision-making. Topics include: costs and cost behaviour, product costing, cost allocation techniques, cost-volume-profit analysis, and the use of cost information for management decisions.

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. develop written communication skills; and apply critical thinking and problem solving skills to demonstrate the acquisition of a comprehensive knowledge of the topics covered in ACW2391.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit covers International Financial Reporting Standards applicable to reporting entities including an analysis of significant accounting standards, professional reporting requirements and stock exchange requirements. Accounting for corporate groups and issues in financial reporting are also explored.

Upon successful completion of this unit, students should be able to:

1. explain the nature and regulation of companies
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. examine contemporary financial accounting issues
5. 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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit provides an introduction to the accounting framework, practices and standards of Islamic banks and Islamic financial institutions. The accounting treatment, measurement and disclosures of various financing transactions are explained. Related areas such as Zakat for Islamic banks will also be discussed. The unit will make references to Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI) standards and to Malaysian Accounting Standards Board (MASB) standards for Islamic financial institutions.

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.

Within semester assessment: 30% + Examination: 70%

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.

See also Unit timetable information

The objective of this unit is two-fold. First, the unit provides students with a broad introduction to accounting information systems and the role technology plays in accounting. The focus will be on an introduction to: enterprise systems; database management; documentation methods; internal controls; and the core business processes found in organisations. Second, the unit focuses on corporate modelling theory; models as decision support tools; types and uses of models; benefits and limitations of models; effective spreadsheet design; auditing spreadsheet models and development of various models using an industry standard spreadsheet.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Topics include the budget planning process including master budget preparation, budgeting standard costs and variance analysis, responsibility accounting, management by objectives and non-financial performance measurement, divisional performance, transfer pricing issues, program budgeting and other approaches, capital budgeting, strategic planning and control.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Topics include the nature of theory and scientific method by considering two basic methods of enquiry: induction and deduction; the emergence of general descriptive and prescriptive accounting theories; the application of measurement theories; the regulation of financial accounting and the development of international accounting as they relate to the conceptual framework; and summarising and identifying the assumptions underlying accounting concepts by critiquing the financial statements.

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.

Within semester assessment: 30% + Examination: 70%

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.

See also Unit timetable information

Overview of auditing, the auditor's legal liabilities, audit process and evidence, the concepts of materiality and risks, study and evaluation of internal control, EDP auditing, audit sampling techniques, the test of transactions cycles and the verification of account balances, auditors reports, and internal and operational auditing.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Topics covered by this unit include: Australian accounting environment, theories of financial accounting, accounting for leases; accounting for employee benefits; accounting for financial instruments; cash flow reporting; public sector and agriculture accounting, segment reporting; accounting for EPS; accounting for extractive industries; foreign currency translation; and social and environmental reporting.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.

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. evaluate management accounting systems in terms of their behavioural implications
4. apply critical thinking, problem solving and communication skills to demonstrate a comprehensive understanding of the topics covered in ACW3431.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit covers advanced practical accounting issues and the recommended accounting treatment prescribed by the underlying theories and conceptual framework of accounting. The extended knowledge of the regulatory bodies and the views of the accounting profession are blended into the contents of the unit.

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 globally
2. apply the definition and recognition criteria for elements of financial statements and examine the associated issues
3. apply accounting standards and the conceptual framework in the preparation and presentation of financial statements and the capital market
4. examine contemporary financial accounting issues
5. apply critical thinking, problem solving and presentation skills in dealing with advanced reporting issues and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACW3491.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Business is facing increased scrutiny with respect to the sustainability implications of its operations. Against this setting, companies are exploring ways in which enhancing sustainability performance creates organisational value. This unit focuses on the ways in which sustainability impacts on the core functions performed by professionals in accounting and business. It considers both external and internal reporting aspects of corporate social and environmental sustainability, and the ways in which such information can be incorporated into decisions made within the entity. The implications of such information for the assurance function are also explored.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit explores a range of techniques used to analyse corporate financial performance and valuation of entities. These include: application and use of financial ratios and forecasting techniques, accounting-based and cash flow-based share valuation, credit analysis and financial distress prediction, equity security analysis, and analysis relating to mergers and takeovers. Both Australian and international case studies are used to provide a real-world context.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

The unit aims to provide an advanced understanding of how management accounting supports organisational strategy. It extends prior management accounting knowledge, provides overarching frameworks for understanding performance management and covers topics relating to a variety of organisational settings.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

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 regulatory 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.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

Introduction to a broad range of research methodology and testing procedures used in accounting research. This unit comprises an analysis of the science of research, an examination of the key elements of research in accounting, general research methodology, data issues, ethical issues, the development of research questions, hypothesis development, and the design and application of a variety of different research methods used in accounting research.

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 of different accounting research designs and methods
3. design and apply qualitative and quantitative data analysis techniques and interpret the output
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities.

Within semester assessment: 100%

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.

See also Unit timetable information

Students conduct a critical review of the literature relevant to their study; derive appropriate hypotheses for testing; devise an empirical test of the hypotheses showing regard to practical problems of conducting research, ethical considerations, and principles of scientific method; conduct a planned study and manage any problems arising in the data collection; select and conduct an appropriate analysis of the data; and write a report on the project, showing due regard to relevant stylistic conventions.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 432 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 seven/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

The objective of this unit is to provide students with a broad introduction to the contemporary themes in research into Accounting Information Systems. The unit covers issues of research and practice in the following areas: frameworks and ontologies in information systems; decision making; process modelling; behavioural aspects concerned with the design and implementation of systems; and data management issues. Upon completion of this unit, students are expected to be able to evaluate critically the design and conduct of research, and to design their own research into issues of relevance to the accounting information systems field.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit considers both theoretical and professional issues relevant to the various participants to the audit process. The unit provides students with an overview of the nature of assurance and regulation of the audit profession, the economics of auditing, and the behavioural dimensions of auditing. Topics also include future directions for assurance services, fraud, internal control and corporate governance issues.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit provides an overview of research in financial accounting, including consideration of the major theoretical foundations of the financial accounting discipline and the variety of research methods employed to investigate financial accounting topics. Research related to a variety of contemporary issues in financial accounting research is examined, including the determinants and consequences of accounting policy choice and financial reporting quality.

The learning goals associated with this unit are to:

1. evaluate and contrast research paradigms and relevant theories in financial accounting research
2. evaluate and contrast different research methods used in financial accounting research
3. critically evaluate empirical research and develop an ability to identify major research questions in financial accounting research
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in financial accounting research and demonstrate in individual summative assessment tasks, acquisition of a comprehensive understanding of the topics covered by ACX4070.

Within semester assessment: 100%

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.

See also Unit timetable information

The unit provides an overview of research in management accounting, including consideration of the major theoretical foundations of the management accounting discipline and the variety of research methods employed to investigate management accounting topics. Research related to a variety of management accounting practices is examined including budgeting, performance measurement, incentives, and formal and informal methods of control.

The learning goals associated with this unit are to:

1. discuss research paradigms and relevant theories as they relate to management accounting research
2. evaluate and contrast research paradigms and different research methods used in management accounting research
3. critically evaluate empirical research and develop an ability to identify major research questions in management accounting research
4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting research.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit examines the association between financial reporting information and capital markets. Specific areas of focus include accounting-based valuation models, discussions of pricing of information risk in the context of the capital asset pricing models, expected cost of equity capital, implied cost of equity capital, cost of debt, and application of cost of capital to auditing.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

This unit considers both theoretical and professional issues relevant to the various subdisciplines of accounting. The unit provides students with an overview of behavioural research in each of the following areas: management accounting and accounting information systems, financial accounting and auditing. Students are also provided with an appreciation of some of the issues involved in the most commonly applied research methods in behavioural accounting research.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This unit is used by the Faculty to enrol students undertaking outbound exchange studies at a host institution. Students will not be able to enrol in this unit via WES. The faculty will manage the enrolment of students undertaking an outbound exchange program to ensure fees and credit are processed accurately.

This is an interdisciplinary capstone unit for the Bachelor of Business Science program. It aims to help students integrate the diverse discipline knowledge and skills they acquired in prior studies and apply their learning to solve business problems. Students will identify innovative solutions to problems in a simulated experiential environment from a total organisation perspective. In the unit students are expected to bring together all the essential elements of running a business including strategic planning, leadership, ethical decision making, teamwork, cause and effect relationships between functional areas (research and development, marketing, production and finance), satisfying customer demands, and competitive analysis in a simulated learning environment. More specifically, students will learn the value of 'focusing' on the strategic implementation process, understand how decisions in one part of the business impacts other parts of the business, practice decision-making as a team across all key areas of a business, use the information from balance sheets, income statements and cash flow statements to improve business decision making, analyse competitors' performance and market positioning and build core competencies within the business to take a differentiation or low cost position in the marketplace.

The learning goals associated with this unit are to:

1. integrate prior knowledge gained from the degree to make business decisions
2. critically evaluate the interrelationship of various functional areas of business taking into consideration the diversity of possible influences on the areas
3. formulate and apply a framework for ethical decision making when dealing with an ethical dilemma in business
4. demonstrate appropriate communication, collaboration, cooperation and related skills required to work effectively in team environments.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit aims to develop students' understanding of qualitative research, with specific focus on qualitative research philosophy, qualitative research design and qualitative research methods. This unit explores topics such as: paradigmatic approaches to research; research design; negotiation of access to research sites/participants; researcher ethics; methods of qualitative data collection such as observation, interviews, focus groups and non-intrusive data collection; methods of data analysis; issues of qualitative research validity; and qualitative writing.

The learning goals associated with this unit are to:

1. understand the characteristics and usefulness of qualitative research
2. develop a sound research design
3. understand various matters associated with the conduct of qualitative research such as gaining access and managing ethical issues
4. differentiate between qualitative methods of data collection and determine when each is most appropriate
5. analyse qualitative data using a number of different analytical techniques
6. develop an understanding of different ways in which qualitative data can be written, as well as practical skills in qualitative writing.

Within semester assessment: 100%

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.

See also Unit timetable information

An in-depth introduction to quantitative research methods. This subject is one of two that together supply the research methodology skills and knowledge necessary for students to complete an independent research project at the honours level. It provides a comprehensive coverage of quantitative research methodologies. Topics include: survey studies/correlational field studies; forms of regression; analysis of variances; discriminant analysis; factor analysis; non-parametric statistics.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Under the guidance of an academic supervisor, this subject allows a student to independently gain in-depth discipline knowledge in a selected area of business and commerce as a foundation to the completion of an honours project. The student will complete a prescribed list of readings, undertake further independent literature studies and complete other learning activities and assessments considered appropriate for the selected field of study.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

Under the guidance of an academic supervisor, this subject allows a student to independently gain in-depth discipline knowledge in a selected area of business and commerce, as a foundation for the completion of an honours research project. The student will complete a prescribed list of readings, undertake further independent literature studies and complete other learning activities and assessments considered appropriate for the selected field of study.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

Students work under the guidance of a supervisor to plan, carry out and report on an original research project that addresses significant issues in business. This research project is likely to have substantial practical outcomes or implications, and it is therefore hoped that students and supervisors will publish the work in an appropriate journal.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 576 hours per semester.

See also Unit timetable information

Students will undertake approved projects for an employer, which will contribute to the organisation and facilitate the development of work place skills and application of knowledge to a practical situation.

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.

Employer assessment: 30%, Work placement / Project report: 70%.

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

This is an interdisciplinary capstone unit for the Bachelor of Business and Commerce program. It aims to help students integrate the diverse discipline knowledge they acquired in prior studies, deepen their understanding of topical issues related to regional or global business, and apply their learning to solve real business problems. Students will identify innovative solutions to those problems from a total organisation perspective. In the process, they will learn how to synthesise principles and theories from different business disciplines, and apply a variety of skills including critical inquiry, problem solving, communication and teamwork.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit aims to develop students' understanding of qualitative research, with specific focus on qualitative research philosophy, qualitative research design and qualitative research methods. This unit explores topics such as: paradigmatic approaches to research; research design; negotiation of access to research sites/participants; researcher ethics; methods of qualitative data collection such as observation, interviews, focus groups and non-intrusive data collection; methods of data analysis; issues of qualitative research validity; and qualitative writing.

The learning goals associated with this unit are to:

1. understand the characteristics and usefulness of qualitative research
2. develop a sounds research design
3. understand various matters associated with the conduct of qualitative research such as gaining access and managing ethical issues
4. differentiate between qualitative methods of data collection and determine when each is most appropriate
5. analyse qualitative data using a number of different analytical techniques
6. develop an understanding of different ways in which qualitative data can be written, as well as practical skills in qualitative writing.

Within semester assessment: 100%

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.

See also Unit timetable information

An in-depth introduction to quantitative research methods. This subject is one of two that together supply the research methodology skills and knowledge necessary for students to complete an independent research project at the honours level. It provides a comprehensive coverage of quantitative research methodologies. Topics include: survey studies/correlational field studies; forms of regression; analysis of variances; discriminant analysis; factor analysis; non-parametric statistics.

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.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Under the guidance of an academic supervisor, this subject allows a student to independently gain in-depth discipline knowledge in a selected area of business and commerce as a foundation to the completion of an honours project. The student will complete a prescribed list of readings, undertake further independent literature studies, and complete other learning activities and assessments considered appropriate for the selected field of study.

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.

Assessment will be through a combination of assignments, examinations, and written reports appropriate to the selected area of study and associated activities.

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.

See also Unit timetable information

Under the guidance of an academic supervisor, this subject allows a student to independently gain in-depth discipline knowledge in a selected area of business and commerce as a foundation to the completion of an honours research project. The student will complete a prescribed list of readings, undertake further independent literature studies, and complete other learning activities and assessments considered appropriate for the selected field of study.

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.

Assignments, examinations and written reports appropriate to the selected area of study and associated activities

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.

See also Unit timetable information

Students work under the guidance of a supervisor to plan, carry out, and report on an original research project that addresses a significant issues in business; this research project is likely to have substantial practical outcomes or implications; as well, it is hoped that students and supervisors will publish the work in an appropriate journal.

The learning goals associated with this unit are to:

1. identify a business or economics-related issue in the research literature which has either not been adequately researched previously or which requires replication
2. critically review relevant academic and business research which relates to the identified issue
3. develop a specific research proposal which has a potential contribution to the business, professional and public policy communities
4. conduct, analyse, discuss and communicate research outcomes in written and oral form in a professional manner.

Within semester assessment: 100%

Minimum total expected workload equals 576 hours per semester

See also Unit timetable information

This unit introduces students to the empirical analysis of relationships between economic variables. The approach is based on linear regression theory, and emphasises 'hands on' data analysis. Topics studied will include properties of least squares estimators, hypothesis testing, the choice of appropriate functional form, the use of dummy variables, issues around modelling survey data and the problems of serial correlation, heteroscedasticity and multicollinearity.

The learning goals associated with this unit are to:

1. understand and derive the properties of ordinary least squares in summation and matrix notation
2. interpret, evaluate and apply inferential methods to multiple linear regression
3. understand the use and implications of data scaling, functional form and dummy variables in regression modelling
4. identify the presence of heteroscedasticity, adjust OLS standard errors and perform feasible GLS in regression models
5. understand issues related to modelling with time-series data.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit introduces mathematical techniques that are invaluable tools for econometrics, economics, finance, and business. Topics covered include matrix algebra, linear simultaneous equations and the LU decomposition, eigenvalues and the Schur decomposition, random vectors; optimisation, including the Lagrange multiplier method, partial differentiation, multiple integration, difference and differential equations. Some emphasis will be given to the use of computer programs for performing matrix calculations.

The learning goals associated with this unit are to:

1. provide a practical training in basic mathematics needed for the study of econometrics
2. examine the calculus of many variables and its application in econometrics and business statistics
3. introduce matrix algebra
4. provide a training in the use of mathematical software.

Within semester assessment: 40% + Examination: 60%

An introduction to probability and statistical inference for use in economics and business. Topics covered include random variables, moments and cumulants generating function, discrete and continuous distributions, independence, jointly distributed random variables, conditional random variables, the central limit theorem, sampling distribution, properties of estimators, confidence intervals, tests of hypotheses.

The learning goals associated with this unit are to:

1. understand concepts of probability, statistical inference, generating functions and cumulants
2. derive and use generating functions to evaluate moments and establish the distribution of linear combinations of independent random variables
3. understand and apply the main methods of estimation and the main properties of estimators
4. construct confidence intervals for unknown parameters and test hypotheses
5. develop written, presentational and group work skills through a series of assessed essays, assignments and tutorial work.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit is the capstone unit for the Bachelor of Business and as such draws together the learning and experiences gained from previous business units. The unit provides students the opportunity to demonstrate being critical and creative scholars and responsible and effective global citizens, and gain an understanding of multi-disciplinary decision-making in organisations. The opportunity is via a complex project-based programme in which cultural and ethical perspectives are also assessed. Students will develop and demonstrate their career-readiness in this unit.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

Minimum total expected workload equals 576 hours per semester

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

In an increasingly globalised world the ability to recognise and reflect on how various global issues affect businesses is of considerable importance. Similarly, cooperation and teamwork skills that involve people from different locations and backgrounds are of particular use to many organisations. This unit focuses on developing these abilities and skills, addressing various global issues and how they affect business, as well as aspects of global citizenship, cultural sensitivity and effective teamwork. The unit includes extensive supervised teamwork in which students complete tasks by working in teams across Monash campuses.

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.

Within semester assessment: 70% + Examination: 30%

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.

See also Unit timetable information

Organisations are increasingly required to take into consideration and effectively manage the environmental, social and ethical (sustainability) impacts of their business. Through the integration of sustainability business practice, organisations are better prepared to manage risk and costs, engage stakeholders, attract and retain personnel, enhance brand value and trust, and create innovative solutions. Opportunities to positively impact an organisation's sustainability journey reside at every level of an organisation and often require multi-disciplinary, collaborative approaches to problem solve and innovate.

This unit provides students with the opportunity to demonstrate a broad knowledge of global sustainable development challenges and understand the role organisations play in contributing to innovation solutions. Students will demonstrate an understanding of organisational drivers and collaboratively apply practical skills and approaches to support organisational change towards sustainability. Students will develop and demonstrate their career-readiness through the application to real world challenges, knowledge and skills such as; undertaking an environmental and social impact assessment on an organisation, communicating the business case for sustainability, stakeholder engagement, researching and identifying sustainability innovations, cross cultural awareness and teamwork.

The learning goals associated with this unit are to:

1. demonstrate a broad knowledge of global sustainable development challenges
2. acquire practical skills and knowledge for supporting change within an organisation towards sustainable practice
3. apply a sustainability impact assessment framework with an organisation and evaluate the findings
4. critically reflect on the role of organisations in contributing to sustainable development solutions
5. research and identify innovative solutions to sustainable development challenges
6. evaluate personal learning and personal development in contributing to the sustainability practice and organisational change process.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to enable students undertaking undergraduate degrees in business and economics to undertake an individual research project in the general area of business.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to enable students undertaking undergraduate degrees in business and economics to undertake an individual research project in the general area of business.

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.

Within semester assessment: 100%

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

See also Unit timetable information

This unit presents econometric models and techniques that are widely used in modern applied econometrics. Emphasis is placed on models that address the special problems that arise when analysing microeconomic data, that is, data at the level of individual consumers, households and firms. The topics covered include modelling discrete dependent variables, modelling data sets that have both a cross-section and a time-series dimension and conducting inference in models in which the dependent variable is jointly determined with one or more of the regressors. The models taught in this unit are widely used in empirical work in economics, finance and marketing.

The learning goals associated with this unit are to:

1. conduct statistical inference in statistical models with a binary dependent variable
2. conduct statistical inference in statistical models with one or more endogenous explanatory variables
3. conduct statistical inference in a system of simultaneous equations
4. conduct statistical inference on data that has both a time series and a cross section dimension.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

As the world of complex technology expands with innovation requiring global foundations, the need for dynamic entrepreneurs grows. The framework of this unit will provide students with the practical knowledge, skills and tools to utilise entrepreneurship to quickly and efficiently evaluate entrepreneurial ideas to provide solutions for a market opportunity. This unit will empower students to become the business leaders of the future utilising practical and logical approaches to bring together entrepreneurship and innovation within a global context.

The learning goals associated with this unit are to:

1. explain the concepts of innovation and entrepreneurship
2. demonstrate entrepreneurial creativity
3. apply the concepts of intellectual property and venture funding to projects
4. conduct basic market research and analyse the results
5. create and evaluate a value proposition
6. formulate, review and defend a business case
7. devise a pitch and demonstrate pitching competency.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 12 hours per week 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 four hours of timetabled activities per week including a 2-hour workshop, and two hours of seminar, teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

This unit is designed to enable students undertaking undergraduate degrees in business and economics to undertake an individual research project in the general area of business.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 hours per semester comprising an industry based formal placement. The formal placement may include independent study and associated readings, assessment and preparation for scheduled activities. The unit requires on average six/eight hours of scheduled activities per week.

See also Unit timetable information

This unit is designed to enable students undertaking undergraduate degrees in business and economics to undertake an individual research project in the general area of business.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 hours per semester comprising an industry based formal placement. The formal placement may include independent study and associated readings, assessment and preparation for scheduled activities. The unit requires on average six/eight hours of scheduled activities per week.

See also Unit timetable information

The specification, estimation and testing of asset pricing models, including the capital asset pricing model and extensions; the statistical characteristics of financial data emphasising skewness, kurtosis and volatility aspects; volatility models such as ARCH models of financial time series, with applications to stock prices, derivatives, and exchange rates including the forecast performance of these models.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

This unit is the capstone unit for the Bachelor of Commerce and as such draws together the learning and experiences gained from previous Commerce units. The unit provides students the opportunity to demonstrate being critical and creative scholars and responsible and effective global citizens, and to analyse and provide multidisciplinary solutions to a current issue in commerce via a team-based approach.

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

1. be critical and creative scholars who:
   • produce innovative solutions to problems
   • apply research skills to business challenges
   • communicate effectively and perceptively
2. be responsible and effective global citizens who:
   • engage in an internationalised world
   • exhibit cross cultural competence
   • demonstrate ethical values
3. 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
4. be able to construct conceptual frameworks and use these to analyse complex issues in the corporate sector, government and the professions.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit is designed to provide students with the opportunity to put theory into practice in a business environment.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 576 hours per semester typically comprising independent study under industry and academic supervision.

See also Unit timetable information

As agreed with industry and/or academic supervisor.

This is an interdisciplinary capstone unit for the Bachelor of Business and Commerce program. It aims to help students integrate the diverse discipline knowledge they acquired in prior studies, deepen their understanding of topical issues related to regional or global business, and apply their learning to solve real business problems. Students will identify innovative solutions to those problems from a total organisation perspective. In the process, they will learn how to synthesise principles and theories from different business disciplines, and apply a variety of skills including critical inquiry, problem solving, communication and teamwork.

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.

Within semester assessment: 60% + Examination: 40%

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.

See also Unit timetable information

This unit is a pilot for the capstone unit for the Bachelor of Business Administration and, as such, draws together the learning and experiences gained from previous BBA units. The unit provides students the opportunity to demonstrate being critical and creative scholars and responsible and effective global citizens, and to analyse and provide and communicate multidisciplinary solutions to a current issue in business administration via a team-based approach.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit requires students to examine a broad range of social-cultural, political-legal and macro business environmental issues that can impact enterprises operating in a global environment. Through the use of readings, case studies and an analysis of current events, students are confronted with specific challenges of conducting business in a global context. These challenges may include but are not limited to: environmental sustainability; crime and corruption; cross-cultural relationship; technological innovation; political and economic risk. The unit encourages an awareness and appreciation of the complexity surrounding these issues in the development of strategic business responses.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit requires students to examine a broad range of social, cultural, legal and political issues that can impact on the strategy and operations of businesses operating in a global business environment. Through the use of readings, case studies, and an analysis of current events students are confronted with some specific challenges of doing business in a global context. This unit focuses on developing skills, addressing various global issues and how they affect business, as well as aspects of global citizenship, cultural sensitivity and effective teamwork.

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.

Within semester assessment: 100%

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.

See also Unit timetable information

This unit requires students to examine a broad range of social, cultural, legal and political issues that can impact on the strategy and operations of businesses operating in a global business environment. Through the use of readings, case studies, and an analysis of current events students are confronted with some specific challenges of doing business in a global context. This unit focuses on developing skills, addressing various global issues and how they affect business, as well as aspects of global citizenship, cultural sensitivity and effective teamwork.

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.

Within semester assessment: 100%

Minimum total expected workload to achieve the learning outcomes for this unit is 288 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 six/eight hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

The learning goals associated with this unit are to:

1. discuss and apply the process of product design
2. select an appropriate model to solve client problems
3. recognise the importance of capital
4. apply relevant approaches and techniques to the valuation of liabilities
5. apply appropriate techniques to the pricing of products and contracts
6. measure, report and manage solvency
7. measure and report emerging profits and/or costs
8. monitor and assess experience
9. manage the business and respond to the experience.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Unit BEX4130 covers the subject material required for Actuaries Institute subject Part IIB Investment and Asset Modelling. The unit gives an introduction into the investment background for Australian financial institutions, especially those offering insurance and related financial products. It then addresses issues in asset liability management. The student is introduced to the characteristics and behaviour of various investment types and the understanding of the relationship between risk and return. Valuation methods for investment types are addressed. Economic and financial theories relevant to investment are studied. The techniques of setting investment objectives for different investment funds are covered. More detailed issues in relation to asset liability management are then addressed, including how investment policy for assets may assist in managing liabilities for financial institutions.

The learning goals associated with this unit are to:

1. be able to describe and critically discuss the characteristics and behaviour of different Investment types under different economic conditions, understanding the relationship between risk and return and recognising risk factors which includes issuer default, counterparty failure, systemic liquidity, the collapse of speculative bubbles, shocks to the economic system and cyclical/structural changes
2. develop an understanding of the methods used for valuation of the common forms of debt, equity, property and derivative securities. In particular students should be aware of the valuation methods and principles, data requirements and sources and the implicit assumptions and limitations of these models
3. develop an understanding of the application and limitations of the major economic and financial theories relevant to investment, and be able to critically evaluate these theories including the efficient market hypothesis, the capital asset pricing model, multi-factor pricing models and theories from behavioural finance
4. define appropriate investment objectives based on the liability profile of a fund
5. specify appropriate investment constraints, based on the liability profile of a fund
6. identify the characteristics of different types of asset models
7. critically evaluate the appropriateness of an asset model for a given context
8. derive consistent asset assumptions for asset models, taking into account historical data, prevailing industry expectations, contemporary investment literature, and other practical considerations such as tax
9. apply asset assumptions, and the linkages contained within asset models, to real world situations
10. describe and critically evaluate different approaches to asset allocation.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

Topics include the gains and costs of trading internationally; static and dynamic welfare effects of protection; the political economy of international trade policy; optimum policies in the presence of market power, uncertainty, and other market imperfections; trade policy instruments; strategies for trade liberalisation including regional trade agreements.

The learning goals associated with this unit are to:

1. be able to analyse the effects of international trade on real income and its distribution in various market structures
2. have a sound understanding of the allocation and welfare effects of commercial policies
3. possess the skills necessary to evaluate critically contemporary innovations in Australia's trade policies.

Within semester assessment: 40% + Examination: 60%

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.

See also Unit timetable information

As a foundation, this unit introduces students to the concepts of finance, financial mathematics, investment analysis, the financial system, risk management and the relationship of finances to other commercial disciplines.

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.

Within semester assessment: 50% + Examination: 50%

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.

See also Unit timetable information

The aim of the unit is to introduce students to the theory and application of why and how value enhancing corporate financial decisions are made and implemented. With the emphasis on publicly listed companies, topics covered include; the corporate objective of management; investment evaluation models; valuation of equity and debt instruments; sources and types of funding; issues in risk and return; portfolio theory; asset pricing models; issues in capital structure and dividend policy; and the efficiency of capital markets. The unit is designed to ensure students gain the necessary skill set for making value-changing financial decisions to maximise firm value.

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.

Within semester assessment: 50% + Examination: 50%