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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
Handbook of Postgraduate Studies – 2004ACCG851 Business Law3 pg cpReviews (i) the legal system, including sources of lawand legal institutions, torts; (ii) contract law, includingoffer and acceptance, intention, consideration, vitiatingfactors, breach of contract, remedies for breach, and saleof goods; (iii) commercial law, including consumer law,trade practices law, principal and agent, property, trusts,insurance law, banking law, cheques and bankruptcy.ACCG852 Managerial Accounting3 pg cpPrerequisite: ACCG862This unit is concerned with the principles and practices ofan internal cost and management accounting system. Itfocuses on the accumulation of cost and financial dataand the presentation and role of such data in assistingmanagement decisions, particularly decisions concerningproduct and service output, pricing and the planning andcontrol of the organisation’s manufacturing and nonmanufacturingfunctions.ACCG853 Accounting InformationSystems3 pg cpPrerequisite: ACCG862This unit introduces students to the theory and practice ofaccounting information systems. It includes a study of thefollowing areas: information technology and the documentationof systems; the use of different systems, andelectronic commerce; system planning, development, andcontrol; computer ethics, computer crime, and other contemporarytopics.ACCG854 Company Law3 pg cpPrerequisite: ACCG851This unit reviews company law, including administrativeregime, the company as a legal person, classifying companies,memorandum and articles, the process of incorporationand formal requirements of management afterwards,promoters and pre-incorporation contracts,internal organs including meetings, directors’ duties andshareholder’s rights.ACCG855 Corporate Accounting3 pg cpPrerequisite: ACCG862This unit focuses on the accounting issues that pertain tothe corporate form of organisation operating in the privatesector. It includes an examination of the frameworkfor regulating corporate financial reporting in Australia,as well as an in-depth study of the requirements for thepreparation of financial statements for a group of companiesoperating under common control.242ACCG856 Auditing and AssuranceServices3 pg cpPrerequisites: ACCG855, ACCG853The unit is structured within the framework of the auditrisk model and examines the main components of thatmodel-inherent risk, control risk and detection risk withreference to auditing standards.ACCG857 Taxation Law3 pg cpPrerequisite: ACCG851An examination of the legal and constitutional basis oftaxation in Australia with consideration of the legal conceptsof income and capital and the fiscal treatment ofindividual, corporate, and other taxpaying entities. Areview is made of the general and specific provisions ofthe Income Tax Assessment Act and allied Acts, togetherwith a brief comparative look at taxes in other fields.ACCG858 Financial Management andPolicy3 pg cpPrerequisites: ACCG849, ACCG860, ACCG862This unit is designed to equip students with a basicunderstanding of financial theory and the techniques offinancial planning and analysis. Topics include financialmathematics, valuation of corporate securities, measurementand analysis of risk, including a discussion of portfoliotheory and the capital asset pricing model.ACCG859 Current Issues in Accounting3 pg cpPrerequisite: ACCG855This is an advanced unit in financial accounting whichexamines a broad range of issues that are of current concernto both the accounting profession and accountinginformation users. Topics include conceptual frameworkproject; leases; construction contracts; extractive industries;earnings per share and cash flow analysis.ACCG860 Quantitative Methods3 pg cpThis unit is intended to provide an understanding of thequantitative and statistical techniques which are frequentlyused in accounting and financial studies. Theserequire logical reasoning, objective analysis, and inferencesbased on empirical evidence. Basic statistical techniquessuch as probability, sampling, measurement, correlation,regression and hypothesis testing are covered.ACCG861 Principles of Accounting A3 pg cpThis unit presents accounting as an information systemdesigned to process economic data systematically toenable the preparation of financial statements that willprovide relevant information for the making of economicdecisions. The unit commences with an identification
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