Postgraduate - Edith Cowan University
Postgraduate - Edith Cowan University
Postgraduate - Edith Cowan University
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COURSE UNITS<br />
The following pages provide brief descriptors for units included in<br />
awards detailed in this publication. The publication of this list is<br />
no guarantee that a particular unit will be taught in 2008. Before<br />
finalising unit selections, students should ascertain unit<br />
availability in the coming year by consulting the timetable or the<br />
relevant course coordinator. This is particularly important in the<br />
case of Minor Study and Elective units which may be selected in a<br />
school or faculty other than a student’s Major Study faculty.<br />
Subject to timetabling constraints and providing that prerequisites<br />
are met, most units are available to students of all faculties.<br />
Normally, exceptions to this are units in the Western Australian<br />
Academy of Performing Arts.<br />
In making unit selections students are advised to note the variation<br />
in semester lengths in some faculties.<br />
Students can access detailed information on unit availability via<br />
SIMO (Student Information Management Online).<br />
ACC4230 15 Credit Points<br />
Accounting for Planning and Control IV<br />
FACULTY OF BUSINESS AND LAW<br />
Prerequisite :<br />
ACC4101 Principles of Financial Accounting IV<br />
Management accounting information systems and decisionmaking<br />
techniques using cost information are critical to the<br />
success of any enterprise. In this unit we seek to understand how<br />
to develop and use management accounting information for<br />
planning and decision making in order to achieve enterprise<br />
objectives.<br />
ACC5101 15 Credit Points<br />
Financial Accounting Theory V<br />
FACULTY OF BUSINESS AND LAW<br />
This unit encourages a critical study of recent research in financial<br />
accounting. Emphasis is placed on the theoretical framework and<br />
the research techniques.<br />
ACC5130 15 Credit Points<br />
Management Accounting V<br />
FACULTY OF BUSINESS AND LAW<br />
This unit is designed for students who are undertaking a research<br />
degree in accounting or who wish to take a postgraduate unit in<br />
management accounting that has a strong research emphasis. The<br />
unit provides an opportunity to explore the research literature in<br />
management accounting, develop and understanding of research<br />
methodology in management accounting and to develop skills in<br />
the critical appreciation of management accounting literature.<br />
ACC5140 15 Credit Points<br />
International Accounting<br />
FACULTY OF BUSINESS AND LAW<br />
Over the past three decades International Accounting has grown<br />
phenomenally in stature. It is now one of the specialisations on<br />
most of the world's leading business faculties. International<br />
Accounting is a rapidly growing area of research. It enhances the<br />
capability of a graduate to work effectively in the current<br />
globalised business environment.<br />
ACC5150 15 Credit Points<br />
Financial Statement Analysis V<br />
FACULTY OF BUSINESS AND LAW<br />
The development of models for distress prediction and loan<br />
evaluation. Financial statement analysis and the association<br />
between financial information and the stock market.<br />
ACC5160 15 Credit Points<br />
Financial Accounting Standards V<br />
FACULTY OF BUSINESS AND LAW<br />
This unit deals with the phenomena of accounting regulations.<br />
Various theories of regulation are examined and critically<br />
analysed. The case for regulation in accounting is examined.<br />
Current regulatory patterns, particularly in the developed<br />
countries are studied. The regulatory environment of international<br />
accounting in Australia is critically examined. The process of<br />
regulation development and a number of accounting standards are<br />
closely examined. Comparison is made with regulation by other<br />
national and supranational accounting bodies.<br />
ACC5162 15 Credit Points<br />
Honours Thesis Development VA<br />
FACULTY OF BUSINESS AND LAW<br />
This unit involves the identification of an appropriate research<br />
project, the development of a proposal and the acquisition of the<br />
intellectual and practical skills required to undertake the project.<br />
ACC5163 15 Credit Points<br />
Honours Thesis Development VB<br />
FACULTY OF BUSINESS AND LAW<br />
This unit involves the identification of an appropriate research<br />
project, the development of a proposal and the acquisition of the<br />
intellectual and practical skills required to undertake the project.<br />
ACC5172 30 Credit Points<br />
Honours Thesis Development VA<br />
FACULTY OF BUSINESS AND LAW<br />
This unit involves the identification of an appropriate research<br />
project, the development of a proposal and the acquisition of the<br />
intellectual and practical skills required to undertake the project.<br />
ACC5173 30 Credit Points<br />
Honours Thesis Development VB<br />
FACULTY OF BUSINESS AND LAW<br />
This unit involves the identification of an appropriate research<br />
project, the development of a proposal and the acquisition of the<br />
intellectual and practical skills required to undertake the project.<br />
ACC5199 30 Credit Points<br />
Thesis Preparation A<br />
FACULTY OF BUSINESS AND LAW<br />
The Master of Business is a research degree. The purpose of the<br />
degree is to train students in the use of research methodology and<br />
techniques and in a critical evaluation appropriate to their field of<br />
study. By the end of their candidature the student should be<br />
capable of conceiving, designing, implementing and evaluating a<br />
research based study.<br />
ACC5250 15 Credit Points<br />
Accounting Information Systems<br />
FACULTY OF BUSINESS AND LAW<br />
An overview of AIS and business organisations; general ledger<br />
and budgetary control systems; AIS implications of accounts<br />
receivable, accounts payable, cash and disbursements system; AIS<br />
implications of production control systems/inventory control, and<br />
payroll systems; internal control; systems management; systems<br />
evaluation and selection; systems analysis; and design and<br />
implementation. In addition, an overview of the nature of<br />
computerised accounting software; a comprehensive approach to<br />
evaluating, selecting and preparing for the implementation of<br />
accounting software.<br />
ACC5601 15 Credit Points<br />
Principles of Accounting<br />
FACULTY OF BUSINESS AND LAW<br />
This unit is designed to introduce graduates of other disciplines to<br />
accounting and to provide the foundation for further accounting<br />
studies. Students will develop the necessary technical skills to<br />
record, prepare and analyse financial accounting information with<br />
regard to sole traders, partnerships and companies.<br />
ECU <strong>Postgraduate</strong> Course Guide 2008 199