Accounting Systems & Practices G (6222.5)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | ||
| EFTSL | Credit points | Faculty |
| 0.125 | 3 | Faculty Of Business, Government & Law |
| Discipline | Study level | HECS Bands |
| Canberra Business School | Graduate Level | Band 4 2021 (Commenced After 1 Jan 2021) Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905) Band 5 2021 (Commenced Before 1 Jan 2021) |
Learning outcomes
Students who successfully complete this unit will be able to: 1. Exercise judgment in the application of accounting standards when dealing with incomplete and/or ambiguous information;2. Identify and critique specific examples of the subjective and flexible characteristics of extant financial accounting standards;
3. Analyse internal control systems and develop appropriate responses where weaknesses are identified; and
4. Utilise a variety of spreadsheet skills when creating models to support management decision-making.
Graduate attributes
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
Prerequisites
11396 Business Decision Making G OR6221 Accounting for Managers G
Corequisites
None.Incompatible units
6360 Accounting Systems and PracticesEquivalent units
None.Assumed knowledge
None.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|
Required texts
Hoggett, Medlin, Edwards, Chalmers, Beattie, Hellman and Maxfield 2018, Financial Accounting, 10th Edition, John Wiley & Sons, Australia
Submission of assessment items
Special assessment requirements
For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.
For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement.
In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% in the final exam and 50% overall to pass the unit.
Academic integrity
Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.
To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.
Use of Text-Matching Software
The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.
Participation requirements
Refer to section 5 for details.
While attendance at classes is not compulsory, unless it is a condition of your student visa, you are encouraged strongly to attend all tutorials and lectures. You should be prepared for active attendance – note-taking, answering questions, sharing ideas, engage in classes etc. Listening at home or reading someone else's notes is pedagogically less stimulating than your participation. Students are expected to be on time for classes. All classes will start exactly at the scheduled starting time. Experience indicates that student who does not attend classes have difficulty passing the subject. Students are strongly encouraged to attend all lectures and tutorials and contribute by actively participating.
Required IT skills
Not applicable
Work placement, internships or practicums
Not applicable
