FINANCIAL AND MANAGEMENT ACCOUNTING

BUO5FMA

2018

Credit points: 15

Subject outline


This subject is delivered in an online model 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 online 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 StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

Prerequisites students must be enrolled in LMMBAO, LMMBA or LMMBAA to do this subject

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjects BUA5FMA

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 and 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:
online discussions; consideration of pre-assigned 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:
online discussions; consideration of pre-assigned 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:
online discussions; consideration of pre-assigned 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:
online discussions; consideration of pre-assigned 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

Online, 2018, Online StudyPeriod 2, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane Hamilton

Class requirements

Lecture Week: 10 - 16
Three 1.0 hours lecture per week from week 10 to week 16 and delivered via online.
"Access via subject website; additional online facilitated discussions will also occur for this subject. Please refer to subject learning guide."

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

Online, 2018, Online StudyPeriod 5, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane Hamilton

Class requirements

Lecture Week: 36 - 42
Three 1.0 hours lecture per week from week 36 to week 42 and delivered via online.
"Access via subject website; additional online facilitated discussions will also occur for this subject. Please refer to subject learning guide."

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