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Print PG 1-lots - Macquarie University Handbooks

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Part Three – Postgraduate Units of StudyACCG825 Management Accounting:Strategy and Control4 pg cpThis unit examines how management accounting operateswithin an organisation’s overall control system andhow it adapts in response to strategic change.Management accounting techniques such as costing, performanceevaluation and capital budgeting will all beshown to be used differently according to the strategicdirection of the organisation.ACCG827 Entrepreneurship and BusinessStrategy4 pg cpThe focus is to create an awareness of the strategic roleof managers in dealing with issues that will have animpact upon the future direction of organisations of allsizes.ACCG828 Management Control Systems4 pg cpThis unit is concerned with the design and operation ofmanagement control systems, in particular, accountingrelatedcontrols. There are two main aspects to understandingaccounting-related controls operations: controltechniques and the behavioural implications of thosetechniques.ACCG832 Business and FinancialAnalysis4 pg cpThis unit will commence with an overview of the constructionof financial statements then proceed to identifyand evaluate the available analytical tools, in particularratio analysis, cash flow analysis and financial forecasting.The unit examines the use of financial statements incompany valuation, insolvency prediction and equityinvestment.ACCG833 Professional QualifyingProgram—CPA8 pg cpThis unit constitutes the CPA program of the CPAAustralia.ACCG834 Professional QualifyingProgram—CA8 pg cpThis unit constitutes the CA program of the Institute ofChartered Accountants in Australia.ACCG835 International Accounting4 pg cpThis unit is concerned with issues in both financial andmanagement accounting in international contexts.Particular attention is given in the unit to the impact ofnational culture.ACCG837 Capital Markets4 pg cpThis unit provides an overview of the operation of thecapital markets in Australia. The financial institutions aredescribed and the securities offered by these institutionsare reviewed. Emphasis is placed on the financial instrumentsavailable to companies and investors from theequity, debt and derivative markets.ACCG838 Business Valuation4 pg cpThis unit examines the many techniques commonlyemployed in assessing the value of whole businesses andindividual parts of businesses, how to select an appropriatetechnique for a particular valuation task, and how toapply the technique in practice.ACCG839 Portfolio Management4 pg cpThis unit provides a basis for effective management ofinvestment portfolios. The relevance of finance theory tothe practice of portfolio management is a feature of thisunit. Techniques of portfolio management are appliedusing a simulation.ACCG840 Personal Financial Planning4 pg cpThis unit will cover all major areas of financial planningand explore planning strategies using a case studyapproach covering the areas of taxation, managed andlisted investments, the superannuation environment andself management, risk management, retirement and estateplanning. Students will be required to work in groups onan integrative financial planning project.ACCG845 Performance Measurement andManagement4 pg cpThis unit is designed for students who are interested ingaining an understanding of performance measurementsystems used in contemporary organisations to achievetheir organisational objectives successfully. The unit criticallyexamines issues related to integrating performancemeasurement systems and strategy implementation, measuringperformance of business units and employees, andlinking performance measurement to reward systems.ACCG849 Economic Analysis3 pg cpThis unit provides an introduction to modern economicanalysis. The first half of the unit is devoted to macroeconomicswhich examines in the context of theAustralian economy the problems associated with inflation,unemployment and balance of payments, while thesecond half deals with a study of the theory and applicationof microeconomics.241

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