Year
2014
Units
4.5
Contact
1 x 3-hour workshop weekly
Prerequisites
^ = may be enrolled concurrently
1 ^ BUSN9113 - Accounting Fundamentals
2 Admission into MAF-Master of Accounting and Finance
2a Admission into MACC-Master of Accounting
2b Admission into MAM-Master of Accounting and Marketing
Must Satisfy: (1 and (2 or 2a or 2b))
Enrolment not permitted
BUSN9102 has been successfully completed
Assumed knowledge
Basic computer skills (word processing, use of the internet, etc)
Course context
Master of Accounting
Topic description
The topic provides students with an introduction to accounting information systems and business computing systems. Prior knowledge of basic computer skills (word processing, use of the internet, etc) is assumed. In the second half, the topic then builds on, and extends, the accounting foundations studied in Accounting Fundamentals. This topic also introduces students to accounting for more complex transactions involving liabilities, cash flows and fixed assets.
Educational aims
This topic aims to introduce students to accounting information systems, business computing and computerised accounting packages. It also builds on and extends the accounting foundations studied in Accounting Fundamentals. In the second half, it aims to introduce students to accounting for more complex transactions and forms of business organisations such as companies. It includes accounting for liabilities, cash flows and fixed assets. In addition, the Australian conceptual framework will be examined. This will include an overview of the reporting entity concept, objectives of financial reporting and the definitions and recognition criteria of the elements of financial statements.
Expected learning outcomes
To be advised