BUA5FMA
FINANCIAL AND MANAGEMENT ACCOUNTING
BUA5FMA
2017
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
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Accounting for Managers: Interpreting accounting information for decision-making | Recommended | Collier PM (2015) | 5TH ED., WILEY |
| Readings | Contemporary Accounting: A strategic approach for users | Prescribed | Hancock, 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(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(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Writing)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Critical Thinking,Inquiry/Research)
- Personal and Professional Skills(Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
City Campus, 2017, Semester 2, Night
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorJane Hamilton
Class requirements
SeminarWeek: 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.
"this session will be video conferenced to regional campus weekly"
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Individual written assignment | 1500 - 2000 words | 30 | 01, 02, 03, 04 |
| Individual written assignment | 2000 - 2500 words | 40 | 01, 02, 03, 04 |
| Individual written assignment | 1500 - 2000 words | 30 | 01, 02, 03, 04 |
Vietnam, 2017, Week 44-47, Day
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorJane Hamilton
Class requirements
SeminarWeek: 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 element | Comments | % | ILO* |
|---|---|---|---|
| Individual written assignment | 1500 - 2000 words | 30 | 01, 02, 03, 04 |
| Individual written assignment | 2000 - 2500 words | 40 | 01, 02, 03, 04 |
| Individual written assignment | 1500 - 2000 words | 30 | 01, 02, 03, 04 |