FINANCIAL AND MANAGEMENT ACCOUNTING
BUA5FMA
2015
Credit points: 15
Subject outline
This subject is delivered in a mix of face-to-face and online modes and provides students 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, students 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.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Jane Hamilton
Available to Study Abroad Students: Yes
Subject year level: Year Level 5 - Masters
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: Students must be enrolled in LMMBA or HZMBHA or LMMBAH or LMMBAA or LZFABA to do this subject.
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Accounting for Managers: Interpreting accounting information for decision-making | Prescribed | Collier PM (2012) | 4TH 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. Describe 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; Assignment; Final examination
- 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; key part of Assignment; Final examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking)
- 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 ; major part of Assignment; Final examination
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing)
- Inquiry and Analytical Skills(Critical Thinking)
- 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; Assignment; Final examination
- Related graduate capabilities and elements:
- Inquiry and Analytical Skills(Critical Thinking)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
City Campus, 2015, Semester 2, Night
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Jane 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.
"These sessions are video conferenced to our regional campuses"
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| 2 hour Final examination | Open book exam | 40 | 01, 02, 03, 04 |
| Group enquiry based learning report (3-5 students per group) | Written report: 1500-2000 words per student = 30% | 30 | 02, 03, 04 |
| Individual tests / quizzes | 20 | 01, 02, 03, 04 | |
| Assignment - individual essay | 1000-1500 words | 10 | 01, 02, 03, 04 |
City Campus, 2015, Semester 1, Night
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Jane Hamilton
Class requirements
SeminarWeek: 10 - 22
One 3.0 hours seminar per week on any day including weekend at night from week 10 to week 22 and delivered via face-to-face.
"this session will be video conferenced to regional campus weekly"
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| 2 hour Final examination | Open book exam | 40 | 01, 02, 03, 04 |
| Group enquiry based learning report (3-5 students per group) | Written report: 1500-2000 words per student = 30% | 30 | 02, 03, 04 |
| Individual tests / quizzes | 20 | 01, 02, 03, 04 | |
| Assignment - individual essay | 1000-1500 words | 10 | 01, 02, 03, 04 |
Vietnam, 2015, Semester 1, Day
Overview
Online enrolment: No
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Jane Hamilton
Class requirements
SeminarWeek: 10 - 22
One 3.0 hours seminar other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| 2 hour Final examination | Open book exam | 40 | 01, 02, 03, 04 |
| Group enquiry based learning report (3-5 students per group) | Written report: 1500-2000 words per student = 30% | 30 | 02, 03, 04 |
| Individual tests / quizzes | 20 | 01, 02, 03, 04 | |
| Assignment - individual essay | 1000-1500 words | 10 | 01, 02, 03, 04 |
Vietnam, 2015, Week 44-48, Day
Overview
Online enrolment: No
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Jane Hamilton
Class requirements
SeminarWeek: 44 - 48
One 3.0 hours seminar other recurrence on weekdays during the day from week 44 to week 48 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| 2 hour Final examination | Open book exam | 40 | 01, 02, 03, 04 |
| Group enquiry based learning report (3-5 students per group) | Written report: 1500-2000 words per student = 30% | 30 | 02, 03, 04 |
| Individual tests / quizzes | 20 | 01, 02, 03, 04 | |
| Assignment - individual essay | 1000-1500 words | 10 | 01, 02, 03, 04 |