FINANCIAL AND MANAGEMENT ACCOUNTING

BUA5FMA

2018

Credit points: 15

Subject outline

This subject is delivered in a mix of face-to-face and online modes and provides you with a critical appreciation of the role and functions of accounting within organisations, and in the broader context within which organisations operate. These functions include the use of both financial and management accounting: in decision-making; for reporting; and to meet the accountability expectations of various parties. Working independently and in groups, you will work on on-line, classroom, and research activities which reflect a multifaceted view of accounting. The subject focuses primarily on a user perspective, supplemented by the traditional technical preparer perspective, organisational/managerial, professional, and societal perspectives on accounting.


SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorJane Hamilton

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites Students must be enrolled in LMMBA or HZMBHA or LMMBAH or LMMBAA or LZFABA to do this subject.

Co-requisitesN/A

Incompatible subjects BUO5FMA

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsAccounting for Managers: Interpreting accounting information for decision-makingRecommendedCollier PM (2015)5TH ED., WILEY
ReadingsContemporary Accounting: A strategic approach for usersPrescribedHancock, P., Robinson, P., Bazley, M., (2015)9TH ED. CENGAGE LEARNING

Graduate capabilities & intended learning outcomes

01. Analyse the basis, form, and structure of conventional accounting systems and their constituent elements

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills

02. Analyse the information needs and accountability expectations of different users of accounting information

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

03. Evaluate how well different forms and sources of accounting information meet the information needs of user groups

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz ; individual assignment
Related graduate capabilities and elements:
Literacies and Communication Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

04. Critique the moral basis of accounting in the context of financial/economic, environmental/sustainability, and social accountability expectations

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Personal and Professional Skills
Discipline -Specific Knowledge and Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

City Campus, 2018, Semester 2, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane Hamilton

Class requirements

Seminar Week: 31 - 43
One 3.0 hours seminar per week on any day including weekend at night from week 31 to week 43 and delivered via face-to-face.
"Please refer to MBA Student Information LMS Page for days and times."

Assessments

Assessment elementComments% ILO*
Individual written assignment1500 - 2000 words30 01, 02, 03, 04
Individual written assignment2000 - 2500 words40 01, 02, 03, 04
Individual written assignment1500 - 2000 words30 01, 02, 03, 04

Shepparton, 2018, Week 22-35, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane Hamilton

Class requirements

Block Mode Week: 22 - 24
Six 8.0 hours block mode per study period on any day including weekend during the day from week 22 to week 24 and delivered via face-to-face.
"Please refer to MBA Student Information LMS Page for dates and times."

Assessments

Assessment elementComments% ILO*
Individual written assignment1500 - 2000 words30 01, 02, 03, 04
Individual written assignment2000 - 2500 words40 01, 02, 03, 04
Individual written assignment1500 - 2000 words30 01, 02, 03, 04

Vietnam, 2018, Week 44-47, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane Hamilton

Class requirements

Seminar Week: 44 - 47
One 3.0 hours seminar other recurrence on weekdays during the day from week 44 to week 47 and delivered via face-to-face.
"Block mode"

Assessments

Assessment elementComments% ILO*
Individual written assignment1500 - 2000 words30 01, 02, 03, 04
Individual written assignment2000 - 2500 words40 01, 02, 03, 04
Individual written assignment1500 - 2000 words30 01, 02, 03, 04