Accounting Systems & Practices G (6222.7)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | On-campus Online |
Bruce, Canberra |
| 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
Upon successful completion of this unit, students 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;
4. Analyse and interpret the results of financial statements information for decision-making; and
5. Analyse and Interpret the impact a range of transactions and events will have on business resources.
Graduate attributes
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills1. UC graduates are professional - communicate effectively
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
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 - be self-aware
3. UC graduates are lifelong learners - evaluate and adopt new technology
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
1. UC graduates are professional - take pride in their professional and personal integrity
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - think globally about issues in their profession
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
2. UC graduates are global citizens - adopt an informed and balanced approach across professional and international boundaries
Prerequisites
None.Corequisites
None.Incompatible units
6360 Accounting Systems and Practices AND 11212 Accounting Systems and PracticesEquivalent units
None.Assumed knowledge
None.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|---|---|---|---|---|
| 2024 | Bruce, Canberra | Semester 1 | 05 February 2024 | On-campus | Dr Angela Tan-Kantor |
| 2024 | Bruce, Canberra | Semester 1 | 05 February 2024 | Online | Dr Angela Tan-Kantor |
| 2024 | Bruce, Canberra | Semester 2 | 29 July 2024 | On-campus | Dr Angela Tan-Kantor |
| 2025 | Bruce, Canberra | Semester 1 | 03 February 2025 | On-campus | Dr Angela Tan-Kantor |
| 2025 | Bruce, Canberra | Semester 2 | 28 July 2025 | On-campus | Dr Angela Tan-Kantor |
Required texts
Hoggett, Medlin, Edwards, Chalmers, Beattie, Hellman and Maxfield 2020, Financial Accounting, 11th Edition, John Wiley & Sons, Australia
Submission of assessment items
Extensions & Late submissions
Use of AI is not permitted in this unit
The University's position is that artificial intelligence services must not be used for assessment or assessment preparation by students unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:
a) its use is authorised by the unit convener as part of the specified task; and
b) it is used in the way allowed in the assessment instructions and/or unit outline; and
c) its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way as they reference other source material.
The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource.
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.
Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.
Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.
UC students have to complete the Academic Integrity Module annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).
UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.
Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.
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, engaging 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.
