Accounting
The units of study listed in the following table are those available for the current year. Students may also include any units of study, which are additional to those currently listed, which appear under these subject areas in the Business School handbook/website in subsequent years (subject to any prerequisite or prohibition rules).
Table of postgraduate units of study: Commerce
| Unit of study | Credit points | A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition | Session |
|---|---|---|---|
Accounting |
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| Achievement of a specialisation in Accounting requires 30 credit points from this table comprising: | |||
| (i) 6 credit points in foundational units of study | |||
| (ii) 24 credit points in elective units of study. | |||
Units of study for the specialisation |
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Foundational unit of study |
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| ACCT5001 Accounting Principles |
6 | Semester 1 Semester 2 |
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Elective units of study |
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| ACCT5002 Managerial Accounting and Decision Making |
6 | P ACCT5001 |
Semester 1 Semester 2 |
| ACCT6001 Intermediate Financial Reporting |
6 | P ACCT5001 Note: Department permission required for enrolment in the following sessions:Intensive January Departmental Permission required for enrolment in the Intensive January session. |
Intensive January Semester 1 Semester 2 |
| ACCT6002 International Accounting |
6 | A Accounting standards and their application P ACCT6001 |
Semester 1 Semester 2 |
| ACCT6003 Fundamental Analysis for Equity Investment |
6 | A QBUS5001 or QBUS5002 P ACCT5001 and FINC5001 ACCT6003 assumes knowledge of basic statistics and econometrics that are covered in QBUS5001/5002. ACCT6003 requires the analysis of data, ratios, normal distribution, expectations, variance, data graphs. ACCT6003 also assumes solid knowledge of time value of money concepts. |
Semester 1 Semester 2 |
| ACCT6006 Advanced Managerial Accounting |
6 | P ACCT5002 |
Semester 1 |
| ACCT6007 Contemporary Issues in Auditing |
6 | P ACCT6001 |
Semester 1 Semester 2 |
| ACCT6010 Advanced Financial Reporting |
6 | P ACCT6001 Note: Department permission required for enrolment in the following sessions:Intensive January Departmental Permission required for enrolment in the Intensive January session. |
Intensive January Semester 1 Semester 2 |
| ACCT6014 Designing Accounting Systems |
6 | P ACCT5001 |
Semester 1 |
| ACCT6015 Extended Performance Reporting |
6 | P ACCT5001 C ACCT6001 |
Semester 2 |