Please note - Swinburne University of Technology

The computerised processing of information is examined and
a commercial accounting package for microcomputers is used
to facilitate the same.
The accounting equation is re-examined in order to prepare
the balance sheet and profit and loss statement. The control
of cash and debtors are included, as are balance day
adjustments, bank reconciliation statements and internal
control.
Textbooks
Kloot, L. and Sandercock, E., Accounting. The Basis for Business
Decisions. Sydney, McGraw-Hill, 1991
Student Manual, Swinburne, 1993
References
Hoggett, J. and Edwards, L., Accounting in Australia. 2nd rev. edn,
Brisbane, John Wiley and Sons, 1992
Holmes, S., Hodgson, A. and Nevell, P., Accounting Student's
Handbook. Sydney, Harcourt, Brace Jovanovich, 1991
Martin, C.A. An Introduction to Accounting. 3rd edn, Sydney,
McGraw-Hill. 1990
~ ~ 2 2 1 Corporate Accounting
No. of hours per week: three hours
Prerequisite: BC220 Accounting 2
Instruction: lectureftutorial
Assessment: examinatiordassignment
Subject aims
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.
Subject description
The subject covers the following areas:
share capital and other forms of finance;
business combinations, including amalgamations,
mergers and takeovers;
group accounting - particular emphasis 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 5th Schedule
and Accounting Standards requirements;
reconstruction and company liquidation.
Textbooks
Australian Corporations and Securities Legislation, 5th edn,
AccountingIAuditing Statements 1995: ASCPA or ICAA BC22l
Corporate Accounting Student Manual, Swinburne, 1993
Leo, K.J. and Hoggett, J.R. CompanyAccounting in Australia. 3rd
edn, Brisbane, Wiley, 1993
References
Clift, R.C. 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, Butterworths,
1993
BC222 Management Accounting 1
No. of hours per week: three hours
Prerequisite: BC 1 10 Accounting 1
Instruction: lectureltutorial
Assessment: major computer based spreadsheet
assignment 25%, final exam 75%
Subject aims
To introduce students to the role of accounting in the
planning and decision-making functions of the management
process.
Subject description
Topics covered include basic cost concepts, cost-volume-profit
analysis, cost allocation issues, budgeting, profitability
analysis, and the analysis of costs for decision making.
Throughout the subject students will be encouraged to:
utilise micro-computer based techniques for solving
problems;
focus on the relevance of accounting information to
management information needs, and
to critically evaluate traditional management accounting
theory and practice against the contemporary literature
on activity-based costing and the new technologies.
Textbook
Hansen, D.R. and Mower, M.M. ManagementAccounting. 3rd edn,
Cincinatti, Ohio, South Western, 1994
References
Garrison, R.H. and Noreen, E.W., Managerial Accounting: Concepts
for Planning, Control and Decision Making. 7th edn, Homewood,
Illinois, Irwin, 1994
Hitton, R.W. Managerial Accounting. 2nd edn, New York, McGraw-
Hill, 1994
Horngren, C.T., Foster, G. and Datar, S.M., CostAccounting:A
Managerial Emphasis. 8th edn, Englewood Cliffs, N.J., Prentice Hall,
1994
Shillinglaw, G., Managerial Cost Accounting. 5th edn, Homewood,
Illinois, Irwin, 1982
8~223 Management Accounting 2
No. of hours per week: three hours
Prerequisites: BC22O Accounting 2 and BC222
Management Accounting 1
Instruction: lectureltutorial
Assessment: examinatiordassignment
Management Accounting 2 is a second year semester length
subject which is mandatory for students taking the
accounting stream.
Subject aims
To understand the characteristics and purposes of the main
types of cost systems and how they provide information for
costing products and sewices, for measuring the performance
of managers and business segments and for making strategic
decisions.