Please note - Swinburne University of Technology

Textbook
Australian lncome Tax Assessment Aa 1936, 1993 ed. CCH Australia
Ltd .
1993 Australian Master Tax Guide. CCH Australia Ltd.
Lehmann, G. and Coleman, C. Taxation Law in Australia. 2nd ed.,
Sydney: Butterworths, 1991
References
Australian federal Tax Reporter. CCH Australia Ltd.
O'Grady, G.W. and O'Rouke, K.J. Ryan's Manual of the law of
lncome Tax in Australia. 7th ed, Sydney: Law Book Company, 1989
Topical Tax Cases for Australians. North Ryde, N.S.W.: CCH Australia
Ltd.. 1991
Australian Tax Handbook. Sydney: Buttemrths, 1993
BC332 Strategic Cost Management
No. of hours per week: three hours
Prerequisite: students enrolled for this unit will be
expected to have passed BC222 Management
Accounting 1
Instruction: one class
Assessment: to be advised
Subject aims
This is a final year unit designed to develop and integrate,
within a strategic framework, the planning, control and
decision-making techniques and skills introduced in
management accounting and financial management.
Subject description
The topics explored in this unit are developed within the
framework of an analysis of competitive strategy and the
role of strategic management accounting. Through the use
of the business case method, traditional approaches to
project planning, product costing, product and customer
profitability analpis and performance evaluation are
questioned and alternatiw contemporary approaches
evaluated.
Contemporary developments in manufacturing technology
and in the provision of services in the context of an
increased focus on quality, customer service and worlds best
practice in a global market place provide the context for a
critical evaluation of management accounting response to
these challenges.
References
Brinker. B.J. (ed.) Emerging Pmctices in Cost Management. Warren:
Gorrnan Lamont. 1992
Cooper, R. and Kaplan, R.S. The Design of Cost Management
Systems. Englewood Cliffs, N.J.: Prentice Hall. 1991
Current journals. especially Journal of Cost Management and NAA
Management Accounting
Ratnatunga, D. (4.) Issues in Strategic Management Accounting.
Sydney: Harcourt Brace Jovanwich, 1993
Shank, J.K. and Gwindarajan, V. Strategic Cost Analysis. Homewood,
Ill.: Irwin, 1989
Ward, K. Strategic Management Accounting. Buttewrth,
Heinemann, 1992
BC333 EDP Auditing
No. of hours per week: three hours
Prerequisite: students enrolled in this unit will be
expected to haw passed BC225 Auditing
Instruction: one class
Assessment: examination/assignment
Subject aims and description
This unit presumes familiarity with the subject matter of
85225 Auditing. R should be most useful for those students
planning to enter the profession.
The objective of the unit is to provide students with an
understanding of the principles of the audit of computerised
accounting information systems and the application of
statistical and analytical techniques in the audit context.
The topics to be studied include:
the study of the principles of auditing with specific
reference to computerised accounting information
systems;
EDP audit techniques;
statistical sampling techniques;
analytical review techniques;
audit related causes for'company failures.
The subject makes extensive use of audit oriented software
packages.
Textbooks
Weber, R. EDP Auditing
Current journals and articles
BC334 Financial Accounting
No. of hours per week: three hours
Prerequisites: BC22l Corporate Accounting and
BC330 Accounting Theory
Instruction: one class
Assessment: examination/assignment
This unit is most relevant to students planning to enter (or
already in) the employment fields of chartered accounting or
financial accounting in industry.
Subject aims
The aims of Financial Accounting are:
to study in depth some of the more advanced issues and
problems from areas introduced in Corporate Accounting;
to make students aware of a selection of contemporary
financial accounting issues and to study these issues
from both theoretical and practical viewpoints;
to apply the conceptual framework studied in Accounting
Theory in evaluation of the abovementioned
contemporary financial accounting issues.
Subject description
The conceptual framework; accounting information and
share prices; aspects of group accounting; accounting for
government enterprises; cash flow accounting; financial
forecasts; tax effect accounting; accounting and ethics;
international accounting standards; and regulation; and
contemporary financial accounting issues.
The syllabus is flexible to allow new financial accounting
issues which gain momentum to replace topics of less
relevance.
References
Henderson, M.S. and Peinon, G. Issues in Financial Accounting. 5th
ed, Melbourne: Longman Cheshire, 1992
Leo. K.J., Lambert. C.J. and Sweeting, J.W. Advanced Company
Accounting. Brisbane: Wiley, 1991
Various current Exposure Drafts and Standards issued by the
Australian Accounting Research Foundation and the Accounting
Standards Review Board
BC335 Financial Management 2
No. of hours per week: three hours
No prerequisites but strongly recommended that
students should haw completed or be
concurrently enrolled in BC224 Financial
Management 1
Instrudion: one class
Assessment: examinationlassignmefrb
Subject aims and description
The purpose of this unit is to help participants learn how to
manage their money and develop the skills to be better able
to advise others in managing their investments. To
accomplish this purpose it is necessary to learn about the
investment alternatives available today and more important,
to develop a way of thinking about investments that will