2002 Swinburne TAFE Handbook - Swinburne University of ...

Subject Details I 221
Audit Programs.
Auditworking papers.
Sampling.
Materiality and audit risk.
Management letters.
Audit Reports.
Subsequent Events.
Computer auditing.
NAP719
50 -60 nominal Hours. Prerequisite: Nil
Aims & Objectives
Accounting for Non-Accountants
Provide the participant with the knowledge and skills to interpret accounting
information and reports, and to apply the knowledge to businesses with both a
traditional and an eCommerce focus.
Content
Basic accounting concepts, the accounting equation.
Fundamentals ofthe GST.
Double entry book-keeping.
Financial accounting reports.
Limitations of published reports.
Impact of eCommerce on business.
Accounting standards and the standard setting process.
Analysis of accounting reports.
Job and process costing.
Budgets and the budget process.
NAP720
25 -30 nominal Hours· Prerequisite: Nil
Aims & Objectives
Business Mathematics
Provide the participant with the knowledge and skills to apply mathematical techniques
to a variety of business applications and decisions.
Content
Application of percentages.
Simple interest.
Compound interest.
Present and future value annuities.
Depreciation.
Straight-line graphs.
NAP721
Business Statistics
36 nominal Hours· Prerequisite: NAP720 • Assessment: Assignments, Class
exercises
Aims & Objectives
This module provides the knowledge and skills to interpret and use statistical
techniques in a variety of business activities.
Content
Role of statistics.
Visual presentation of data.
Measures of central tendancy.
Measures of dispersion.
Correlation and regression analysis.
Sampling.
Time series.
Trend analysis.
NAP722
50 -60 nominal Hours· Prerequisite: Nil
Aims & Objectives
Economics for Business
To provide the participant with a knowledge ofthe economic environment in which a
business operates and to take account of globalisation and an increasing international
business focus.
Content
The basic economic problem.
Economic systems.
Demand, supply, and equilibrium.
Market structures.
Financial institutions and the nature of money.
International trade induding balance of payments and exchange rates.
Macro-economic model, objectives, and policies.
Unemployment and inflation.
Monetary and fiscal policy.
Economic growth.
Globalisation and the eCommerce economy.
NAP723
50 - 60 nominal Hours. Prerequisite: Nil
Aims & Objectives
Marketing and Planning for Small
Business
Provide the learner with the knowledge to develop a written business plan which will
enable the business to reach its maximum potential in a competitive environment. The
learner will then be able to assist and advise a small business in the preparation of a
written business plan. Within the business plan, marketing is the foundation for other
planning activities: it is necessary for accountants to understand these concepts and
relate them to the operational and financial aspects of the business.
Content
Importance of planning to small business success.
Principles of small business marketing.
Preparation of marketing plans for small business.
Principles of small business planning.
Preparation of business plans for small business.
NAP724
Credit Management Principles
50 - 60 nominal Hours· Prerequisite: NAP753, NAP735
Aims & Objectives
Provide participants with basic knowledge and skills relevant to the administration of
saled oriented credit policies, stimulate cash flow, and protectthe assets of an
organisation. The emphasis is on introductory management principles for business and
consumer credit of a ongoing nature.
Content
The development of credit.
Organisations and trading structures.
The credit policy.
Principles of credit control.
Basic credit risk assessment.
Management accounting for debtors.
Redemption of credit
Defau!ters and legal recovery.
NAP730
Budgeting
20 -25 nominal Hours· Prerequisite: NAP719 or NOS219
Swinburne University of Technology I TAFE Handbook 2002