Course Guide - Edith Cowan University

COURSE UNITS
The following pages provide brief descriptors for units included in
awards detailed in this publication. The publication of this list is
no guarantee that a particular unit will be taught in 2007. Before
finalising unit selections, students should ascertain unit
availability in the coming year by consulting the timetable or the
relevant course coordinator. This is particularly important in the
case of Minor Study and Elective units which may be selected in a
school or faculty other than a student’s Major Study faculty.
Subject to timetabling constraints and providing that prerequisites
are met, most units are available to students of all faculties.
Normally, exceptions to this are units in the School of Nursing,
Midwifery and Postgraduate Medicine and the Western Australian
Academy of Performing Arts.
In making unit selections students are advised to note the variation
in semester lengths in some faculties.
Students can access detailed information on unit availability via
SIMO (Student Information Management Online).
ACC4101
15 Credit Points
Principles of Financial Accounting IV
FACULTY OF BUSINESS AND LAW
This unit is designed to introduce graduates of other disciplines to
accounting and to provide the foundation for further accounting
studies. Students will develop the necessary technical skills to
record, prepare and analyse financial accounting information with
regard to sole traders, partnerships and companies.
ACC4200
15 Credit Points
Financial Accounting IV
FACULTY OF BUSINESS AND LAW
Prerequisite :
ACC4101 Principles of Financial Accounting IV
This unit is designed to build and extend your understanding of
the impact of aspects of theory, law, and practice on corporate
accounting in Australia. A range of accounting standards are
considered in this unit which address key topics in the preparation
of general purpose financial reports.
ACC4230
15 Credit Points
Accounting for Planning and Control IV
FACULTY OF BUSINESS AND LAW
Prerequisite :
ACC4101 Principles of Financial Accounting IV
Management accounting information systems and decisionmaking
techniques using cost information are critical to the
success of any enterprise. In this unit we seek to understand how
to develop and use management accounting information for
planning and decision making in order to achieve enterprise
objectives.
ACC4310
15 Credit Points
Auditing IV
FACULTY OF BUSINESS AND LAW
Prerequisite :
ACC4200 Financial Accounting IV
This advanced unit introduces the student to the critical role of
auditing in the information marketplace. The unit content covers a
number of important auditing concepts, such as the audit testing
methodology and focuses also on the practical application of
Australian Auditing Standards. Critical thinking and both written
and oral communication skills are developed in this unit and the
unit concludes with a discussion of the future directions of the
auditing profession, both in Australia and internationally.
ACC4320
Accounting Theory IV
FACULTY OF BUSINESS AND LAW
Prerequisite :
ACC4200 Financial Accounting IV
15 Credit Points
This unit provides an introduction to accounting theory, a critical
review of the conceptual framework and a detailed analysis of
selected accounting standards.
ACC5101
15 Credit Points
Financial Accounting Theory V
FACULTY OF BUSINESS AND LAW
This unit encourages a critical study of recent research in financial
accounting. Emphasis is placed on the theoretical framework and
the research techniques.
ACC5130
15 Credit Points
Management Accounting V
FACULTY OF BUSINESS AND LAW
This unit is designed for students who are undertaking a research
degree in accounting or who wish to take a postgraduate unit in
management accounting that has a strong research emphasis. The
unit provides an opportunity to explore the research literature in
management accounting, develop and understanding of research
methodology in management accounting and to develop skills in
the critical appreciation of management accounting literature.
ACC5140
15 Credit Points
International Accounting V
FACULTY OF BUSINESS AND LAW
Prerequisite :
ACC4101 Principles of Financial Accounting IV
Over the past three decades International Accounting has grown
phenomenally in stature. It is now one of the specialisations in
most of the world's leading business faculties. International
Accounting is a rapidly growing area of research. It enhances the
capability of a graduate to work effectively in the current
globalised business environment.
ACC5150
15 Credit Points
Financial Statement Analysis V
FACULTY OF BUSINESS AND LAW
The development of models for distress prediction and loan
evaluation. Financial statement analysis and the association
between financial information and the stock market.
ACC5160
15 Credit Points
Financial Accounting Standards V
FACULTY OF BUSINESS AND LAW
This unit deals with the phenomena of accounting regulations.
Various theories of regulation are examined and critically
analysed. The case for regulation in accounting is examined.
Current regulatory patterns, particularly in the developed
countries are studied. The regulatory environment of international
accounting in Australia is critically examined. The process of
regulation development and a number of accounting standards are
closely examined. Comparison is made with regulation by other
national and supranational accounting bodies.
ACC5162
15 Credit Points
Honours Thesis Development VA
FACULTY OF BUSINESS AND LAW
This unit involves the identification of an appropriate research
project, the development of a proposal and the acquisition of the
intellectual and practical skills required to undertake the project.
ACC5163
15 Credit Points
Honours Thesis Development VB
FACULTY OF BUSINESS AND LAW
This unit involves the identification of an appropriate research
project, the development of a proposal and the acquisition of the
intellectual and practical skills required to undertake the project.
ACC5172
30 Credit Points
Honours Thesis Development VA
FACULTY OF BUSINESS AND LAW
This unit involves the identification of an appropriate research
project, the development of a proposal and the acquisition of the
intellectual and practical skills required to undertake the project.
ECU Postgraduate Course Guide 2007 189