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La Trobe University
University Handbook 2013

Bachelor of Business (Accounting)

Course code/s: LBBCB Bendigo

Course Description

This business degree provides an accounting specialisation in a broader business context and offers learning in career-specific areas including accounting, auditing, business law, finance, forensic accounting, public sector accounting and taxation. In addition to fulfilling requirements for membership of CPA Australia and the Institute of Chartered Accountants in Australia, students can select advanced subjects in management, marketing, finance and economics.

Admission Requirements

Admission requirements are completion of VCE Units 3 and 4 – a study score of at least 25 in English (ESL) or 20 in any other English; NSW HSC year-12 English.  Applicants with comparable qualifications will be considered. A limited number of students may also be considered under Special Entry Schemes.

Course Requirements

  • This degree is designed to be completed within three years of full-time study, although part-time study is possible.  The maximum time allowed for a student to complete this degree is seven years. 
  • Students must complete the course set out below, comprising 360 credit points (24 subjects). 
  • At least 270 credit points (18 subjects) must be subjects offered by the Faculty of Business, Economics and Law.
  • No more than 150 credit points (10 subjects) MAY be at first year level.
  • At least 120 credit points (8 subjects) MUST be at third year level.
  • The ten core subjects defined for this degree, other than the four business foundation subjects, comprise the major. 
  • A student may choose to complete a second major as part of the eight non-accounting elective subjects designed into the course, in which case the major must comprise eights subjects, additional to the other sixteen subjects.  The major must also include at least two-second year subjects and three third-year subjects.
  • Alternatively, a student may choose to complete one or two minors, in which case each minor must comprise four subjects additional to all other subjects completed within the degree, including at least one subject from each of second and third years.
  • Students must complete all prerequisite subjects prior to enrolling in a core or elective subject. 

Course Structure

From 2013, this degree will share a business foundation and first year framework with all other undergraduate degrees offered by the La Trobe Business School, which enhances the flexibility available to students.  Students who commenced this degree prior to 2013, should refer to the edition of the on-line handbook relevant to the year of their commencement, or seek advice from student services.

The first year framework comprises four business foundation subjects, two discipline-specific subjects and two elective subjects.

The four business foundation subjects, Business Foundations, Accounting and Finance for Business, Business Economics, and Business Analytics, offer students a broad introduction into the key disciplines and work-ready skills of business. 

The two discipline specific subjects, Accounting for Management Decisions, and Accounting and Information Systems, introduce students to accounting principles and accounting information systems. 

In first semester of each year students may choose between Management Information Systems and Marketing Defined, Planned and Delivered, as their first semester elective and between Climate, Sustainability and Society or another elective as their second semester elective.

Commencing with the two discipline-specific subjects in first year, students complete ten core subjects, which define the major and are designed to provide them direct entry into the CPA and CA professional year.

The degree includes four second and third year elective subjects, drawn from either accounting or the other disciplines of the faculty, including economics, finance, law, management and marketing. 

The degree also allows up to four elective subjects in second and third year, which can be drawn from any faculty of the university.

The degree is designed to allow for an optional eight-subject major or one or two four-subject minors.  For more information on majors and minors and the subjects on offer within them link to Business Majors or Business Minors.

Variations to this structure are subject to approval by a Faculty of Business, Economics and Law course adviser.

First year
Teaching
period
Subject title Subject code
TE-SEM- Academic Integrity Module (online) MGT1AIM
TE-SEM-1* Business Foundations BUS1BUF
TE-SEM-1* Accounting and Finance for Business BUS1AFB
TE-SEM-1 Accounting for Management Decisions ACC1AMD
TE-SEM-1 Either an FBEL or LTU free elective#  
TE-SEM-2* Business Economics BUS1BUE
TE-SEM-2* Business Analytics BUS1BUA
TE-SEM-2 Accounting and Information Systems ACC1AIS
TE-SEM-2 Either an FBEL or LTU free elective#  

* This is the preferred order in which these subjects should be taken.

# Unless taking a sequence of two language subjects, students are limited to one LTU elective in first year.

Note: MGT1AIM is a not-for-credit subject which students are required to complete at the commencement of their first semester. The subject is designed to enhance the students' knowledge and awareness of issues concerning academic integrity.

Second year
Teaching
period
Subject title Subject code
TE-SEM-1 Cost Accounting and Decision Making ACC2CAD
TE-SEM-1 Introduction to Business Law LST2BSL
TE-SEM-1 Fundamentals of Finance FIN1FOF
TE-SEM-1 Level 2 elective  
TE-SEM-2 Corporate Reporting ACC2CRE
TE-SEM-1 Law of Business Association LST2LBA
TE-SEM-2 FBEL level 2 elective  
TE-SEM-2 Level 2 elective  
Third year
Teaching
period
Subject title Subject code
TE-SEM-1 Management Accounting and Control ACC3MAC
TE-SEM-1 Advanced Financial Accounting ACC3AFA
TE-SEM-1 FBEL level 3 elective  
TE-SEM-1 Level 3 elective  
TE-SEM-2 Auditing ACC3AUD
TE-SEM-2 FBEL level 3 elective*  
TE-SEM-2 FBEL level 3 elective  
TE-SEM-2 Level 3 elective  

Key: * Taxation ACC3TAX is highly recommended in particular for students seeking to obtain CPA or CA accreditation. 

Professional recognition

Successful completion of the appropriate choice of subjects qualifies Bachelor of Business (Accounting) graduates for membership of the following professional accounting bodies: CPA Australia, Institute of Chartered Accountants Australia (ICAA), National Institute of Public Accountants (IPA), and the Association of Chartered Certified Accountants (ACCA).

Majors

The following majors are available at the Bendigo campus.

  • Human Resource Management
  • International Business
  • Marketing

Minors

The following minors are available at the Bendigo campus

  • Business Law
  • Economics
  • Human Resource Management
  • International Business
  • Management
  • Marketing