Faculty of Mathematic Handbook,1987 - University of Newcastle

Content
Accounting IIA and Accounting 1m
Accounting IIA
Theory and practice of company accounting; accounting for the formation. reconstruction.
amalgamation, take-over. official management. receivership and liquidation of companies;
the preparation of holding company and group financial statements; equity accounting;
presentation, analysis and interpretation of financial statements; the valuation of shares
and goodwill; funds statements; accounting for inflation; accounting for executorship, hire
purchase and instalment-purchase. lease agreements and tax-effect accounting.
Accounting IIB
The theory and practice of management accounting: the management planning and control
process; the concept and classification of cost; cost estimation and forecasting; costvolume-profit
analysis; incremental decision analysis; budgeting; job costing; process
costing; joint and by-product costing; accounting for materials labour and overhead;
standard costing and variance analysis; responsibility accounting and performance
evaluation; transfer pricing; capital investment analysis; inventory costing and control
learning curves; behavioural aspects of accounting information.
Texts
Henderson, S. & Peirson, G.
Johnson, T.R. et al.
Taylor. R.B. & O'Shea. B.P.
Craig, R. & Tippett, M.
Morse. W.J. & Roth, H.P.
522700 Civil Engineering 11M
Issues in Financial Accounting 3rd edn (Cheshire)
The Law and Practice of Company Accounting
in Australia 6th edn (Butterworths)
Questions on the Law & Practice of Company
Accounting 4th edn (Butterworths)
Companies Act, 1981 (N.S.W. Govt. Printer)
Questions on Management Accounting (Butterworths)
Cost Accounting 3rd edn (Addison-Wesley)
Prerequisites Mathematics I. CEllI. MEI3l, GE112 and MEllI
Hours
Examination
Content
5 units from:
(i) CE2l2
(ii) CE213
(iii) CE231
(iv) CE232
(v) CE224
5 lecture hours & 2 liz tutorial hours per week
Five 3-hour papers
Mechanics of Solids
Theory of Structures
Fluid Mechanics I
Fluid Mechanics II
Civil Engineering Materials
For descriptions of these units. consult the 1987 Faculty of Engineering Handbook
752300 Psychology IIC
Prerequisites
Hours
Examination
Psychology I & Mathematics I
3 lecture hours. one 2-hour practical session &
I tutorial hour per week
Two 3-hour papers plus an assessment
98
Content
of practical work. A 2-hour experimental
methodology examination in July
Will examine topics such as animal behaviour, behavioural neurosciences, developmental
psychology. experimental methodology, individual differences, information processing,
learning and conditioning. social psychology.
Texts
PART III SUBJECTS
413900 Accounting IIle
Prerequisites
Hours
Examination
Content
To be advised.
Mathematics IIA & IIC & Accounting IIC
4 lecture hours per week
Three 3-hour papers & progressive assessment
Either
(i) Accounting IlIA or Accounting nm and two appropriately chosen Part III topics
offered by the Departments of Mathematics, Statistics and Computer Science and
approved by the Head of the Department
or
(ti) Accounting IlIB and Foundations of Finance.
413100 Accounting IlIA
Prerequisites
Hours
Examination
Content
Accounting IIA and liB
(Accounting liB may be taken as a corequisite)
2 lecture Jwurs per week
Two 3-Jwur papers
The course will involve seminar discussion of the principal approaches to formulating an
accounting theory. Emphasis will be on current issues related to definitions of the
elements of an accounting theory and will include discussion of the objectives of
financial statements, asset valuation and income determination concepts and the future
scope of accounting.
Preliminary Reading
Henderson. S. & Peirson. G.
Text
Belkaoui, A.
References
Financial Accounting Theory its Nature
and Development (Longman Cheshire)
Accounting Theory 2nd edn (Harcourt Brace
Jovanovich)
Articles from journals such as The Accounting Review, Accounting Organizations and
Society, Abacus, Accounting and Business Research, Journal of Business Finance and
Accounting, and Journal of Accounting Research and extracts from relevant accounting
..