Global Utilities

La Trobe University
University Handbook 2010

Faculty of Law and Management

Bachelor of Accounting (LBCM)

This course aims to prepare graduates who will be capable of pursuing careers in a wide range of business fields but with particular emphasis on those specifically related to the various branches of accounting. The course aims to blend concepts with application and provides studies in basic disciplines around which more specialised studies and skills may be developed. Graduates will be expected to be skilled, adaptable and mobile, both for regional and metropolitan Australia, and overseas.

Admission requirements

Admission requirements are completion of VCE and 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. Follow the application directions for Special Entry Application Schemes provided through VTAC.

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 a minimum of three years of full-time study, although part-time study is possible. Maximum course duration is seven years.

Students should undertake 120 credit points at each year level and must undertake at least 120 credit points at third year level including 90 credit points at third year level from the Faculty of Law and Management. Variations to this structure must be approved in advance by a Regional School of Business course advisor.

Mildura Campus program

Students must pass compulsory and elective subjects listed below. All subjects are worth 15 credit points. Students wishing to graduate with a double major (Accounting and Management) must complete all subjects listed. Students may choose to graduate with only an Accounting major and take elective subjects where the option is indicated.

Please see a course adviser as some subjects may be offered in semesters other than indicated.

First year
Teaching period Subject name Subject code
TE-SEM-1 Accounting for Management Decisions ACC1AMD
TE-SEM-1 Macroeconomics (Not offered in 2010) ECO1IMI
TE-SEM-1 Management Communications * MGT2MCB
TE-SEM-1 Management Information Systems BUS1MIS
TE-SEM-1 Foundations of Management MGT1FOM
TE-SEM-2 Introductory Statistics for Business ECO1ISB
TE-SEM-2 Microeconomics ECO1IMA
TE-SEM-2 Introductory Financial Accounting ACC1IFA

Key: * Recommended for all students.

Second year
Teaching period Subject name Subject code
TE-SEM-1 Second Year Elective  
TE-SEM-1 Cost Accounting & Decision Making ACC2IMA
TE-SEM-1 Second Year Elective  
TE-SEM-1 Organisational Behaviour MGT2OBE
TE-SEM-2 Business Law LST2BSL
TE–SEM1 Corporate Reporting ACC2CRE
TE-SEM-2 Second Year Elective  
TE-SEM-2 Management Accounting & Control ACC2IMB
TE-SEM-2 Law of Business Association LST2LBA
Third year
Teaching period Subject name Subject code
TE-SEM-1 Taxation ACC3TAX
TE-SEM-1 Third Year Faculty of Law and Management Subject  
TE-SEM-1 Third Year Faculty of Law and Management Subject  
TE-SEM-2 Advanced Financial Accounting ACC3AFA
TE-SEM-S Auditing ACC3AUD
TE-SEM-2 Business Finance ACC3BF
TE-SEM-2 Third Year elective Subject  
TE-SEM-2 Third Year elective Subject  

Key: *Required for students completing the management major. Recommended for all students.

Electives

Providing prerequisites have been met, students can select electives from any of the degrees offered at or through the Mildura campus.

Business Elective Options

Subject code Subject Semester Prerequisite
BUS3IST Indonesian – Australian Business Study Tour W28-41  
ECO1SGB Sustainability in Global Business 2  
MGT2HRM Human Resource Management 2 MGT1FOM
MGT2MCB Management Communications 2  
MGT2OBE Organisational Behaviour 1 MGT1FOM
MGT3BP Business Project 1 MGT1FOM
MGT3ENC Entrepreneurship 1 MGT1FOM
MGT3OCD Organizaitonal Change & Development 2 MGT2HRM
MGT3SMG Strategic Management 2 MGT1FOM
MKT1FMK Foundations of Marketing 1  

Management Major

Subject code Subject Semester Prerequisite
MGT2HRM Human Resource Management 1 MGT1FOM
MGT2OBE Organisational Behaviour 1 MGT1FOM
MGT2BET Business Ethics 2  

Plus four of

MGT3OCD Organizaitonal Change & Development 2 MGT2HRM
MGT3SMG Strategic Management 2 MGT1FOM
MGT3ENC Entrepreneurship 1 MGT1FOM
MGT3BP Business Project 1 MGT1FOM
MGT3OSD* Organisational Structure & Design -- MGT1FOM
MGT3IMG* International Management -- MGT1FOM
MGT3ISC* Interpersonal Skills & Conflict Management --  

An approved subject relevant to the major

*Not offered at Mildura
NOTE: Students must complete four 3rd year level subjects to fulfil the requirements of the major.

Professional recognition

This course is structured to meet the accreditation requirements of CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Taxation and Auditing are no longer part of the accreditation requirements for CPA Australia although both are required for membership of the 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.

Graduates may enter the accountancy profession in Australia. Accountancy graduates are eligible for admission as associate members of the Australian Society of CPAs. The Institute of Chartered Accountants in Australia allows graduates to enter the profession through their professional year, subject to the employment requirement of at least one year in the office of a member of the Institute. Graduates with accounting majors are also eligible to apply for membership of the Association of Taxation and Management Accountants at the full member level.

Students should seek advice from the course coordinator for further information on professional recognition by the above associations.

Honours

The honours program requires a further year of full-time study or two years of part-time study. Honours in Accounting is not available at the Mildura campus, however Mildura students may apply to undertake Honours at the Melbourne or Bendigo campus.