FINANCIAL AND MANAGEMENT ACCOUNTING

BUO5FMA

2016

Credit points: 15

Subject outline

This subject is delivered in an online model 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 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

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

Online, 2016, Teaching Session 6, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSusan Keller

Class requirements

Lecture
Three 1.0 hours lecture per week 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 words25 01, 02, 03, 04
Individual written assignment1500 words25 01, 02, 03, 04
Individual written assignment500-1000 words10 01, 02, 03, 04
Group written assignment1000-1500 words per students30 01, 02, 03, 04
Individual tests/quizzes500 words10 01, 02, 03, 04

Online, 2016, Teaching Session 7, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSusan Keller

Class requirements

Lecture
Three 1.0 hours lecture per week 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 words25 01, 02, 03, 04
Individual written assignment1500 words25 01, 02, 03, 04
Individual written assignment500-1000 words10 01, 02, 03, 04
Group written assignment1000-1500 words per students30 01, 02, 03, 04
Individual tests/quizzes500 words10 01, 02, 03, 04

Online, 2016, Teaching Session 3, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSusan Keller

Class requirements

Lecture
Three 1.0 hours lecture per week 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 words25 01, 02, 03, 04
Individual written assignment1500 words25 01, 02, 03, 04
Individual written assignment500-1000 words10 01, 02, 03, 04
Group written assignment1000-1500 words per students30 01, 02, 03, 04
Individual tests/quizzes500 words10 01, 02, 03, 04

Online, 2016, Teaching Session 2, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSusan Keller

Class requirements

Lecture
Three 1.0 hours lecture per week 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 words25 01, 02, 03, 04
Individual written assignment1500 words25 01, 02, 03, 04
Individual written assignment500-1000 words10 01, 02, 03, 04
Group written assignment1000-1500 words per students30 01, 02, 03, 04
Individual tests/quizzes500 words10 01, 02, 03, 04

Online, 2016, Teaching Session 5, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorSusan Keller

Class requirements

Lecture
Three 1.0 hours lecture per week 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 words25 01, 02, 03, 04
Individual written assignment1500 words25 01, 02, 03, 04
Individual written assignment500-1000 words10 01, 02, 03, 04
Group written assignment1000-1500 words per students30 01, 02, 03, 04
Individual tests/quizzes500 words10 01, 02, 03, 04