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1996 Swinburne Higher Education Handbook

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R<br />

U<br />

other cultures:<br />

an understanding of the impact of value systems on<br />

organisational processes and decision-making;<br />

an awareness of the moral and ethical dilemmas that<br />

confront practising managers.<br />

Content<br />

The subject will draw on the experience of participants to<br />

examine the values implicitly in management practice and<br />

organisational structure and to investigate the implications<br />

for action of those values. It will seek to locate these values<br />

in the broader social and political context of management,<br />

and to explore the nature and extent of the responsibilities<br />

this creates. Accordingly, the following themes will be<br />

addressed:<br />

Introduction: identifying values implicitly in different<br />

management styles, goals, etc., and examining their<br />

underlying assumptions and theoretical frameworks;<br />

the context and structure of organisations: social,<br />

political, environmental; power and control;<br />

the rationale for social legislation: conceptual, historical<br />

and practical considerations;<br />

technology and the formation of organisational values:<br />

e.g. the impact of information technology, technocratic<br />

values, etc.;<br />

cross-cultural value differences and the implications for<br />

2<br />

E. international business and trade;<br />

t;<br />

the challenge of the multi-ethnic work force.<br />

Recommended reading<br />

Selected articles and extracts will be prescribed.<br />

As background reading, the following texts are recommended:<br />

Deal, T.E. and Kennedy, A.A. Corporate Culture: The Rites &<br />

Rituals of Corporate Life. London, Penguin, 1988<br />

Kilmann, R.H., Saxton, M.J., Serpa, R. and Associates. Gaining<br />

Control of Corporate Culture. San Francisco, Jossey Bass, 1985<br />

Ludeman, K. The Worth Ethic: How to Profit from the Changing<br />

Values of the New Work Force. New York, Dutton, 1989<br />

Mathews, J. Tools of Change. Sydney, Pluto Press, 1989<br />

Morgan, G. Images of Organization. Beverly Hills, Sage<br />

Publications, 1986<br />

Roszak, T. 7he Ctrltbr I71fmtion New York, Pantheon, 1986<br />

BB809 Strategic Project - Master of<br />

Business Administration<br />

Please contact course provider for details.<br />

BC1 10 Accounting l<br />

3 hours per week Hawthom/Mooroolbark Prerequisite:<br />

nil Assessment: examination/mid semester assessment/<br />

assignment.<br />

A subject in the Bachelor of Business<br />

Objectives and Content<br />

A basic introduction to accounting concepts, financial<br />

accounting, management accounting and finance.<br />

Accounting theory and practice are examined in an<br />

historical cost accounting system. This subject includes the<br />

following topics: an introduction to accounting and financial<br />

statements; revenue and expenses; cost classification; cost,<br />

flow, profit analysis; planning and evaluating merchandising<br />

activities; internal performance evaluation; working capital<br />

management; capital structure and leverage; cash flow<br />

statements.<br />

Recommended reading<br />

Kloot, L. and Sandercock, E., Accounting. The Basis for Business<br />

Decisions. Sydney, McGraw-Hill, 1995<br />

Bell, A., Introductory Accounting and Finance . Melbourne,<br />

Thomas Nelson, 1990<br />

BC220 Accounting 2<br />

3 hours per week Hawthorn/~ooroolbark<br />

Prerequisite: BC110 Accounting 1 or BSlil3 Accounting<br />

Assessment: examination/computerised practice set<br />

A subject in the Bachelor of Business<br />

Objectives and Content<br />

This subject traces the development of the accounting<br />

process as an information flow to provide the basis from<br />

which management control and decision making stems. The<br />

computerised processing of information is examined and an<br />

accounting package for microcomputers is used to facilitate<br />

it.<br />

The accounting equation is re-examined in order to prepare<br />

the balance sheet and profit and loss statement. The control<br />

of cash, debtors, stock and fixed assets are included, as are<br />

balance day adjustments and bank reconciliation statements.<br />

The internal control implications of aspects of accounting<br />

systems are also assessed.<br />

Recommended reading<br />

Kloot, L. and Sandercock, E., Accounting. iSbe Basis for Business<br />

Decisions. 2nd edn., Sydney, McGraw-Hill, 1995<br />

Student Manual, <strong>Swinburne</strong>, <strong>1996</strong><br />

Insight Accounting: Software and accompanying notes. Longman,<br />

Melbourne, Australia, 1995<br />

Hoggett, J. and Edwards, L., Accounting in Australia. 3rd edn,<br />

Brisbane, John Wiley and Sons, 1995<br />

Holmes, S., Hodgson, A. and Nevell, P., Accounting Stuht's<br />

<strong>Handbook</strong>. Sydney, Harcourt, Brace Jovanovich, 1991<br />

CCH Macquarie Dictionary of Accounting (Studat version), CCH,<br />

Sydney, 1991<br />

BC221 Corporate Accounting<br />

3 hours per week Hawthorn/ Mooroolbark<br />

Prerequisite: BC220 Accounting Assessment:<br />

examination/assignmmt<br />

A subject in the Bachelor of Business<br />

Obiectives<br />

The overall objective of the subject is to develop in students<br />

an ability to think through corporate accounting issues and<br />

specifically:<br />

to develop in students an awareness of the financial<br />

accounting function within a company;<br />

to develop students' problem solving abilities in the<br />

application of the principles of corporate accounting to

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