bua5fma fm accounting

FINANCIAL AND MANAGEMENT ACCOUNTING

BUA5FMA

2016

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.

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 TypeTitleResource RequirementAuthor and YearPublisher
ReadingsAccounting for Managers: Interpreting accounting information for decision-makingPrescribedCollier PM (2012) 4TH 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 and group 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 and group assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
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 and group 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)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
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 and group assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills(Critical Thinking,Inquiry/Research)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

City Campus, 2016, 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 NOT be video conferenced to the regions"

Assessments

Assessment elementComments%ILO*
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment500-1000 words1001, 02, 03, 04
Group written assignment1000-1500 words per student 3001, 02, 03, 04
Individual tests/quizzes500 words1001, 02, 03, 04

City Campus, 2016, Semester 1, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane 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 elementComments%ILO*
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment500-1000 words1001, 02, 03, 04
Group written assignment1000-1500 words per student 3001, 02, 03, 04
Individual tests/quizzes500 words1001, 02, 03, 04

Vietnam, 2016, Semester 1, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane 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 elementComments%ILO*
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment500-1000 words1001, 02, 03, 04
Group written assignment1000-1500 words per student 3001, 02, 03, 04
Individual tests/quizzes500 words1001, 02, 03, 04

Vietnam, 2016, Week 43-49, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorJane 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 elementComments%ILO*
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment1500 words2501, 02, 03, 04
Individual written assignment500-1000 words1001, 02, 03, 04
Group written assignment1000-1500 words per student 3001, 02, 03, 04
Individual tests/quizzes500 words1001, 02, 03, 04