ACCOUNTING AND FINANCE FOR SUSTAINABLE VALUE CREATION

BUS5AFS

2015

Credit points: 15

Subject outline

This subject provides an introduction to key concepts, theories and practical applications associated with accounting and finance in diverse organisational contexts. The content of the subject will cover the nature of the accounting and financial environment and the types of accounting and financial practice and decision-making required from a business perspective, informed by the need for sustainable value creation. Students engage with these issues by considering and analysing practical examples.

School: La Trobe Business School

Credit points: 15

Subject Co-ordinator: Tony Martin

Available to Study Abroad Students: Yes

Subject year level: Year Level 5 - Masters

Exchange Students: Yes

Subject particulars

Subject rules

Prerequisites: N/A

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Special conditions: N/A

Graduate capabilities & intended learning outcomes

01. Apply the concepts of the time value of money and risk and return in the valuation of debt and equity securities, measuring the cost of capital and evaluating investment projects, in order to make funding and investment decisions.

Activities:
Class lectures, discussion and readings cover key theoretical underlying funding and investment decision-making. Individual and team exercises in tutorials, formative on-line tests, a case study and final exam containing short answers, MCQs, essays and calculation questions.
Related graduate capabilities and elements:
Teamwork(Teamwork)
Information Literacy(Information Literacy)
Ethical Awareness(Ethical Awareness)

02. Communicate the nature and underlying concepts of the basic financial statements.

Activities:
Class lectures, discussion and readings cover issues. On-line qizzes, individual and team exercises in tutorials, formative on-line tests, final exam containing short answers/MCQs/essays
Related graduate capabilities and elements:
Teamwork(Teamwork)
Information Literacy(Information Literacy)
Ethical Awareness(Ethical Awareness)

03. Communicate, in a written business report, the analysis and interpretation of a basic set of accounting reports for internal and external business decisions.

Activities:
Class lectures, discussion and readings cover key theoretical positions around accounting and finance. Individual and team exercises in tutorials, formative on-line tests, final exam containing short answers/MCQs/essays also a written business report.
Related graduate capabilities and elements:
Teamwork(Teamwork)
Information Literacy(Information Literacy)
Ethical Awareness(Ethical Awareness)

04. Explain, using clear concise and well written prose the importance of the concepts of cash, time and risk to financial decision making.

Activities:
Class lectures, discussion and readings cover key theoretical issues. Individual and team exercises in tutorials, formative on-line tests and final exam containing short answers, MCQs, essays and calculation questions.
Related graduate capabilities and elements:
Teamwork(Teamwork)
Information Literacy(Information Literacy)
Ethical Awareness(Ethical Awareness)

City Campus, 2015, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Tony Martin

Class requirements

SeminarWeek: 10 - 22
One 2.0 hours seminar per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
8 on-line multiple choice quizzes (200 words)1001, 02, 03, 04
Group Business Report (700 words each)1502, 03
Group case study (450 words each)1001, 04
One x 3 hour final examination6001, 02, 03, 04
Tutorial activities (350 words)501, 04

City Campus, 2015, Week 12-22, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Tony Martin

Class requirements

Block ModeWeek: 12 - 19
Five 6.5 hours block mode per study period on any day including weekend during the day from week 12 to week 19 and delivered via face-to-face.
"This is part of the Graduate Certificate in Management (Public Sector) - classes will run on 19th and 20th March, 16th and 17th April, 8th May all from 10.00am to 4.30pm."

Assessments

Assessment elementComments%ILO*
8 on-line multiple choice quizzes (200 words)1001, 02, 03, 04
Group Business Report (700 words each)1502, 03
Group case study (450 words each)1001, 04
One x 3 hour final examination6001, 02, 03, 04
Tutorial activities (350 words)501, 04

Melbourne, 2015, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Tony Martin

Class requirements

LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

SeminarWeek: 10 - 22
One 2.0 hours seminar per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
8 on-line multiple choice quizzes (200 words)1001, 02, 03, 04
Group Business Report (700 words each)1502, 03
Group case study (450 words each)1001, 04
One x 3 hour final examination6001, 02, 03, 04
Tutorial activities (350 words)501, 04

Melbourne, 2015, Semester 2, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Glenn Hill

Class requirements

LectureWeek: 31 - 43
One 1.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

SeminarWeek: 31 - 43
One 2.0 hours seminar per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
8 on-line multiple choice quizzes (200 words)1001, 02, 03, 04
Group Business Report (700 words each)1502, 03
Group case study (450 words each)1001, 04
One x 3 hour final examination6001, 02, 03, 04
Tutorial activities (350 words)501, 04

Melbourne, 2015, Week 45-07, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Tony Martin

Class requirements

LectureWeek: 45
One 2.0 hours lecture per week on weekdays during the day in week 45 and delivered via face-to-face.
"Face to face lectures will be held in Weeks 45 to 50. Lecture content for Weeks 2 to 7 is delivered via short online videos, which can be viewed at a time or times of each student's choosing."

SeminarWeek: 45
One 2.0 hours seminar per week on weekdays during the day in week 45 and delivered via face-to-face.
"These 2-hour seminars will be held EVERY week from Week 45 to 50 AND from Week 2 to 7 in 2016 - despite what information is provided elsewhere."

Assessments

Assessment elementComments%ILO*
8 on-line multiple choice quizzes (200 words)1001, 02, 03, 04
Group Business Report (700 words each)1502, 03
Group case study (450 words each)1001, 04
One x 3 hour final examination6001, 02, 03, 04
Tutorial activities (350 words)501, 04