1997 Swinburne Higher Education Handbook

BB809
Strategic Project - Master of Business
Administration
Please contact course provider for details.
BC110 Accounting 1
3 hours per week Hawthorn/Mooroolbark Prerequisite:
nil Assessment: examination/mid semester assessment/
assignment.
A subject in the Bachelor of Business
Objectives and Content
A basic introduction to accounting concepts, financial
accounting, management accounting and finance.
Accounting theory and practice are examined in an
historical cost accounting system. This subject includes the
following topics: an introduction to accounting and financial
statements; revenue and expenses; cost classification; cost,
flow, profit analysis; planning and evaluating merchandising
activities; internal performance evaluation; working capital
management; capital structure and leverage; cash flow
statements.
Recommended reading
Kloot, L. and Sandercock, E., Accounting. The Basis for Business
Decisions. Sydney, McGraw-Hill, 1995
Bell, A., Introducto y Accounting and Finance. Melbourne,
Thomas Nelson, 1990
BC220 Accounting 2
4 hours per week Hawthorn/~ooroolbark
Prerequisite: BCllO Accounting I or BS513 Accounting
Assessment: examination/computwised practice set
A subject in the Bachelor of Business
Objectives and Content
This subject traces the development of the accounting
process as an information flow to provide the basis from
which management control and decision making stems. The
computerised processing of information is examined and an
accounting package for microcomputers is used to facilitate
it.
The accounting equation is re-examined in order to prepare
the balance sheet and profit and loss statement. The control
of cash, debtors, stock and fixed assets are included, as are
balance day adjustments and bank reconciliation statements.
The internal control implications of aspects of accounting
E systems are also assessed.
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2 Recommended reading
Kloot, L. and Sandercock, E., Accounting. The Basis for Business
%. Decisions. 2nd edn., Sydney, McGraw-Hill, 1995
Student Manual, Swinburne, 1996
Insight Accounting: Software and accompanying notes. Longman,
Melbourne, Australia, 1995
Hoggett, J. and Edwards, L., Accounting in Australia. 3rd edn,
Brisbane, John Wiley and Sons, 1995
Holmes, S., Hodgson, A. and Nevell, P., Accounting Student's
Handbook. Sydney, Harcourt, Brace Jovanovich, 1991
CCH Macquarie Dictiona y of Accounting (Student version), CCH,
Sydney, 1991
BC22 1 Corporate Accounting
3 hours per week Hawthorn/ Mooroolbark
Prerequisite: BC220 Accounting Assessment:
examination/assignment
A subject in the Bachelor of Business
Objectives
The overall objective of the subject is to develop in students
an ability to think through corporate accounting issues and
specifically:
to develop in students an awareness of the financial
accounting function within a company;
to develop students' problem solving abilities in the
application of the principles of corporate accounting to
the solution of practical problems;
to develop student awareness of contemporary issues in
the practice of financial accounting; by reference to
actual situations where appropriate;
to develop students' independent research skills by the
assignment - of research areas within the course;
to develop student awareness of the interrelationship
between corporate accounting and corporate law.
Content
The subject covers the following areas:
share capital and other forms of finance;
business combinations, including amalgamations,
mergers - and takeovers;
group accounting. Particular emphasis is placed on this
topic. It includes the preparation of consolidated
accounts, equity accounting and joint ventures;
availability of profits for distribution;
presentation of financial reports including Fifth
Schedule and Accounting Standards requirements;
reconstruction and company liquidation.
Recommended reading
Australian Corporations and Securities Legislation, Accounting/
Auditing Statements 1997
ASCPA or ICAA BC221 Corporate Accounting Student Manual,
Swinburne, 1997
Leo, K.J. and Hoggett, J.R. Company Accounting in Australia. 3rd
edn, Brisbane, Wiley, 1997
Clift, R.C. and Sims, M.A. Corporate Accounting. 4th edn, New
York, Prentice Hall, 1993
Johnston, T.R., Jager, M.O. and Taylor, R.B. The Law and
Practice of Company Accounting in Australia. 6th edn, Sydney,
Butterwonhs, 1993
BC222 Management Accounting 1
3 hours per week *Hawthom/Mooroolbark
Prerequisite: BCllO Accounting 1 Assessment: test 35%,
final exam 65 %
A second year subject in the Bachelor of Business
To introduce students to the role of accounting in the
planning and decision-making functions of the management
process.