Global Utilities

La Trobe University
University Handbook 2010

Courses and programs offered

Bachelor of Accounting (LBC)

Admission requirements

Admission requirements are VCE units 3 and 4 of English (any) and mathematics (any) with a minimum study score of at least 20 in each. Applicants with comparable qualifications will be considered. A limited number of students may also be considered under Special Entry Schemes.

Degree requirements

Students must complete a course of subjects accumulating a minimum of 360 credit points, at least 285 of which must be subjects offered by the Faculty of Law and Management. The course is designed to be completed within three years of full-time study, although part-time study is possible. Maximum course duration is 10 years.

Students should undertake 120 credit points at each year level and must complete 120 credit points at third year level, including at least 90 credit points at third year level from the School of Business. Variations to this structure are subject to approval by a School of Business course adviser.

Course structure

Students completing the course structure listed below graduate with a major in accounting. The course is designed to allow for an optional seven-subject major or four subject minor. The most commonly selected majors and minors are listed below. Students may also elect to do other majors and minors which are detailed under the Bachelor of Business description. See a course adviser for information on these special areas of study.

All subjects are worth 15 credit points.

First year
Teaching
period
Subject title Subject code
TE-SEM-1 or
TE-SEM-2
Accounting for Management Decisions ACC1AMD
TE-SEM-1 or
TE-SEM-2
Business Law LST2BSL
TE-SEM-1 or
TE-SEM-2
Foundations of Management MGT1FOM
TE-SEM-1 or
TE-SEM-2
Introductory Financial Accounting ACC1IFA
TE-SEM-1 or
TE-SEM-2
Introductory Statistics for Business ECO1ISB
TE-SEM-1 or
TE-SEM-2
Macroeconomics ECO1IMA
TE-SEM-1 or
TE-SEM-2
Management Information Systems BUS1MIS
TE-SEM-1 or
TE-SEM-2
Microeconomics ECO1IMI
Second year
Teaching
period
Subject title Subject code
TE-SEM-1 or
TE-SEM-2
Corporate Reporting ACC2CRE
TE-SEM-1 or
TE-SEM-2
Finance FIN2FIN
TE-SEM-1 or
TE-SEM-2
Management Accounting and Control ACC2IMB
TE-SEM-1 or
TE-SEM-2
Cost Accounting and Decision Making ACC2IMA
TE-SEM-2 Law of Business Association LST2LBA
TE-SEM-1 or
TE-SEM-2
Three second year elective subjects
Third year
Teaching
period
Subject title Subject code
TE-SEM-1 or
TE-SEM-2
Advanced Financial Accounting ACC3AFA
TE-SEM-1 or
TE-SEM-2
Three third year accounting subjects*
TE-SEM-1 or
TE-SEM-2
Two third year Faculty of Law and Mangement elective subjects
TE-SEM-1 or
TE-SEM-2
Two third year elective subjects

Key: * Taxation ACC3TAX and Auditing ACC3AUD are highly recommended.

Professional recognition

Taxation and Auditing are no longer part of the accreditation requirements for CPA Australia although both are required for membership of the Institute of Chartered Accountants (ICAA). Students who do not complete the Taxation and Auditing subjects as part of their degree will be admitted to membership of CPA Australia, but will be required to complete studies in both areas as part of their ongoing CPA training.

Majors

Financial Management Major
Subject title Subject code
Introduction to Quantitative Analysis ECO2IQA
Financial Instruments FIN2FII
Corporate Finance FIN3CFI
International Financial Management FIN3IFM
Investment and Portfolio Management FIN3IPM
Plus one of:
Intermediate Statistics for Business ECO2ISB
Managerial Economics ECO2MEC
Microeconomic Theory ECO2MIT
Plus one of:
Case Studies in Financial Planning FIN3CFP
Computational Finance FIN3CLF
Case Studies n Finance FIN3CSF
Commodity Derivatives FIN3DER
Financial Economics FIN3FIE
Financial Institutions management FIN3FIM
Financial Risk Management FIN3FRM
Mergers and Acquisitions FIN3MAQ
Retirement and Estate Planning FIN3REP
Security Valuation FIN3SEV
An approved subject relevant to the major

Note One: Students must complete four 3rd year level subjects to fulfil the requirements of the major.

Financial Planning Major
Subject title Subject code
Introduction to Quantitative Analysis ECO2IQA
Financial Instruments FIN2FII
Financial Planning FIN2FPL
Retirement and Estate Planning FIN3REP
Case Studies in Financial Planning FIN3CFP
Plus two of:
Financial Risk Management FIN3FRM
Investment & Portfolio Management FIN3IPM
International Financial Management FIN3IFM
Security Valuation FIN3SEV
Taxation* ACC3TAX
An approved subject relevant to the major

* Strongly recommended

Note One: Students must complete four 3rd year level subjects to fulfil the requirements of the major.

Note Two: Students completing Macroeconomics [ECO1IMA] and Finance [FIN2FIN] together with the five core subjects listed below will be accredited by ASIC as RG146 compliant to the generic and specialist knowledge and skills required to provide financial planning and superannuation advice to private clients in Australia. Students may extend their ASIC RG 146 compliance to include a number of other investment products depending on the elective subjects they choose to complete with the major.

Management Major
Subject title Subject code
Human Resource Management MGT2HRM
Organisational Behaviour MGT2OBE
Business Ethics MGT2BET
Plus four of:
International Management MGT3IMG
Organisational Change & Development MGT3OCD
Strategic Management MGT3SMG
Interpersonal Skills & Conflict Management MGT3ISC
Entrepreneurship MGT3ENC
Business Project MGT3BP
Organisational Structure & Design MGT3OSD
An approved subject relevant to the major

Note: students must complete four 3rd year level subjects to fulfil the requirements of the major.

Minors

Forensic Accounting Minor
Subject title Subject code
Auditing ACC3AUD
Forensic Accounting ACC3FOA
Internal Auditing ACC3IAD
Plus one of:
Interpersonal Skills and Conflict Management MGT3ISC
Advanced Quantitative Analysis ECO3AQA
E-Business Systems BUS3EBS
Decision Analysis with Spreadsheets ECO3DAS
An approved subject relevant to the minor

Note: Students must complete at least two 3rd year level subjects to fulfil the requirements of the minor

Public Sector Accounting and Management Minor
Subject title Subject code
Public Sector Performance Management and Control ACC2PMC
Government Performance Auditing ACC2GPA
Accounting and Accountability in the Public Sector ACC3AAP
Public Sector Accounting and Management Issues ACC3PAM
An approved subject relevant to the minor

Note: Students must complete at least two 3rd year level subjects to fulfil the requirements of the minor.

Management Accounting Minor
Subject title Subject code
Cost Accounting and Decision Making ACC2IMA
Management Accounting and Control ACC2IMB
Strategic Management Accounting ACC3AMA
Public Sector Accounting and Management Issues ACC3PAM
An approved subject relevant to the minor  

Note: Students must complete two 3rd year level subjects to fulfil the requirements of the minor.