Accounting and Finance units

University of Tasmania
Accounting Units - 1996


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Accounting - Department of Accounting and Finance at Hobart and Launceston

The Department of Accounting and Finance is committed to uncompromising excellence in teaching and research in accounting, finance and commercial law.

The Department operates on both the Hobart and Launceston campuses. It is responsible for the accounting and finance majors in the Bachelor of Commerce degree, the accounting and finance program in the BCom(Hons) degree, the MCom (by coursework and dissertation), and research higher degrees (MCom and PhD) in accounting and finance.

Accounting and finance skills are an essential element in almost all fields of organisational economic activity. At the same time, the desire by governments for ever greater surveillance of business activities has added further to those demands, whether in the field of auditing, taxation, or in public regulation of company affairs.

To become a Chartered Accountant (CA) or a Certified Practising Accountant (CPA) a person must be accepted as a member of either the Institute of Chartered Accountants in Australia (ICAA) or the Australian Society of Certified Practising Accountants (ASCPAs). The Institute has over 25,000 members and the Society over 73,000 members. Most members of the Institute are in public practice while most members of the Society are in commerce, industry or government. To gain entry to either of these professional bodies, applicants must have completed an accredited degree with units specified by the Institute or Society. The BCom,BEc and BCom,LLB (combined degree) are accredited degrees.


BFA101 Introductory Accounting A

Introduces the role of accounting within the environment of financial decision-making, and familiarises students with fundamental accounting concepts and principles. In the context of simple sole-trader service and merchandising entities, this unit deals with the traditional accounting cycle from transaction analysis and the manual recording and processing of data through to the preparation of basic accounting reports. It also introduces the principles of designing accounting systems, including the role to be played by accounting systems in achieving effective internal control.

Special notes
teaching staff Hbt - Mr P Collett, Ltn - Mr J Pugh
campus & mode Hbt & Ltn, int
unit weight [12.5% (BAvnStud 8.7%)]
teaching pattern sem 1 - 2 hrs lectures and 2 hrs of workshop/tutorial a week
prerequisites
corequisites
mutual exclusions
method of assessment continuous assessment (40%), final exam (60%)
required texts, etc
Hoggett J and Edwards L, Accounting in Australia,  3rd edn (revised), John Wiley and Sons, Brisbane, 1995.
Accounting Practice Set - tba

recommended reading
Course: Bachelor of Aviation Studies (S3J)
Bachelor of Commerce (C3C)
Bachelor of Commerce-Bachelor of Applied Science combined degree (C3A)
Bachelor of Commerce-Bachelor of Applied Computing (C3D)
Bachelor of Commerce-Bachelor of Computing (C3F)
Bachelor of Commerce-Bachelor of Arts (C3H)
Bachelor of Economics (C3E)

Staff of the Department of Accounting & Finance
To return to Units Contents Page
To return to Handbooks Home Page

© University of Tasmania, 1996.
Details shown above were correct at the time of publication. While every effort is made to keep this information up to date, the University reserves the right to discontinue or vary courses at any time without notice.



BFA102 Introductory Accounting B

Applies the accounting principles and reporting procedures introduced in BFA101 to more complex forms of business such as partnerships and companies. This unit introduces the institutional and legal framework within which accounting reports for external users are prepared in Australia, and some techniques used by the external users for the analysis and interpretation of accounting information. It also considers the role which accounting information plays in management's internal decision-making.

Special notes
teaching staff Hbt - Mr P Collett, Ltn - Ms C Thomas
campus & mode Hbt & Ltn, int
unit weight [12.5%]
teaching pattern sem 2 - 2 hrs lectures and 2 hrs of workshop/tutorial a week
prerequisites BFA101
corequisites
mutual exclusions
method of assessment continuous assessment (40%), final exam (60%)
required texts, etc
Hoggett J and Edwards L, Accounting in Australia,  3rd edn (revised), John Wiley and Sons, Brisbane, 1995.

recommended reading
Course: Bachelor of Commerce (C3C)
Bachelor of Commerce-Bachelor of Applied Computing (C3D)
Bachelor of Commerce-Bachelor of Applied Science combined degree (C3A)
Bachelor of Commerce-Bachelor of Computing (C3F)
Bachelor of Commerce-Bachelor of Arts (C3H)
Bachelor of Economics (C3E)


Staff of the Department of Accounting & Finance
To return to Units Contents Page
To return to Handbooks Home Page

© University of Tasmania, 1996.
Details shown above were correct at the time of publication. While every effort is made to keep this information up to date, the University reserves the right to discontinue or vary courses at any time without notice.



BFA121 Business Information Systems

Introduces students to the concepts and technological aspects of business information systems and the general use of personal computers for business applications, including operating systems commands, file handling and editing. The unit uses general ledger software and integrated spreadsheet, word processing and graphics packages to generate business plans and reports. It addresses database concepts such as creating databases, processing business data, generating reports by using database management system software and provides an introduction to programming in a database environment. A case study is used to integrate concepts underlying the use of accounting, economic and management data and the development of business information systems.

Special notes
teaching staff
campus & mode Hbt & Ltn, int & dist.ed
unit weight [12.5%]
teaching pattern sem 1 - 2 hrs lectures and a 1-hour tutorial a week
prerequisites
corequisites
mutual exclusions
method of assessment continuous assessment (40%); final exam (60%).
required texts, etc
recommended reading
Course: Bachelor of Commerce (C3C)
Bachelor of Commerce-Bachelor of Arts (C3H)
Bachelor of Commerce-Bachelor of Applied Computing (C3D)
Bachelor of Commerce-Bachelor of Applied Science combined degree (C3A)
Bachelor of Commerce-Bachelor of Computing (C3F)
Bachelor of Economics (C3E)


Staff of the Department of Accounting & Finance
To return to Units Contents Page
To return to Handbooks Home Page

© University of Tasmania, 1996.
Details shown above were correct at the time of publication. While every effort is made to keep this information up to date, the University reserves the right to discontinue or vary courses at any time without notice.

To continue with Accounting and Finance units BFA2-