Courses & Units

Accountability and Accounting BFA103

Introduction

This unit will help you understand the role that accounting plays in providing accountability. We move beyond introductory accounting and explore the important role that accounting has in organisations, society and the environment. After completing this unit, you will have fundamental management and financial accounting knowledge, tools for analysing organisations’ external reports and a comprehension of how accounting can be used to address social responsibility, ethical conduct and sustainability. This unit allows you to begin the up skilling required by our professional accounting bodies, requiring us to move beyond orthodox/conventional accounting practices and understand our role in accountability.

Summary

Unit name	Accountability and Accounting
Unit code	BFA103
Credit points	12.5
College/School	College of Business & Economics Tasmanian School of Business and Economics
Discipline	Accounting
Coordinator	Mrs Ashley Amore
Available as an elective?	Yes
Delivered By	University of Tasmania and Third Party(ies): ECA\|Shanghai Ocean University AEIN Institute\|Universal College of Higher Education Hong Kong
Level	Introductory

Availability

Location	Study period	Attendance options		Available to
Hobart	Semester 1	On-Campus		International	Domestic
Hobart	Semester 2	On-Campus		International	Domestic
Hobart	Full Year Period	On-Campus		International	Domestic
Launceston	Accelerated Study Period 1	On-Campus		International	Domestic
Launceston	Accelerated Study Period 2	On-Campus		International	Domestic
Launceston	Accelerated Study Period 3	On-Campus		International	Domestic
Launceston	Full Year Period	On-Campus		International	Domestic
Cradle Coast	Accelerated Study Period 1	On-Campus		International	Domestic
Cradle Coast	Accelerated Study Period 2	On-Campus		International	Domestic
Cradle Coast	Accelerated Study Period 3	On-Campus		International	Domestic
Online	Semester 1		Off-Campus	International	Domestic
Online	Semester 2		Off-Campus	International	Domestic
Online	Accelerated Study Period 1		Off-Campus	International	Domestic
Online	Accelerated Study Period 2		Off-Campus	International	Domestic
Online	Accelerated Study Period 3		Off-Campus	International	Domestic
Online	Full Year Period		Off-Campus	International	Domestic
Hong Kong Universal Ed	Semester 2	On-Campus		International
ECA Melbourne	Semester 1	On-Campus		International

Key

: On-campus
: Off-Campus
: International students
: Domestic students

Note

Enrolment in units available at ECA Melbourne, Hong Kong Universal Ed, and Shanghai Ocean University is only available to eligible students studying at those corresponding locations.

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Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.

Key Dates

Study Period	Start date	Census date	WW date	End date
Accelerated Study Period 1	5/2/2024	28/2/2024	21/3/2024	5/5/2024
Full Year Period	26/2/2024	17/4/2024	24/6/2024	20/10/2024
Semester 1	26/2/2024	22/3/2024	15/4/2024	2/6/2024
Accelerated Study Period 2	27/5/2024	19/6/2024	11/7/2024	25/8/2024
Semester 2	22/7/2024	16/8/2024	9/9/2024	27/10/2024
Accelerated Study Period 3	16/9/2024	9/10/2024	31/10/2024	15/12/2024

* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (refer to How do I withdraw from a unit? for more information).

Unit census dates currently displaying for 2024 are indicative and subject to change. Finalised census dates for 2024 will be available from the 1st October 2023. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

Analyse the role of accountability and accounting for all areas of organisational performance.
Apply management accounting tools to make informed decisions about organisational performance.
Apply financial accounting principles and techniques to make informed decisions about organisational performance.
Produce written artefacts, individually and in team environments, using professional language and standards common to business professionals and peers.

Fee Information

The 2024 Commonwealth Supported Place (CSP) rates are still being finalised by the Government and we will update the domestic fee information as soon as we have more details.

Requisites

Mutual Exclusions

You cannot enrol in this unit as well as the following:

XPD106, BFA113, ZAA133

Teaching

Assessment	AT1 Part A: Written Artefact: Explaining accountability and accounting (5%)\|AT1 Part B: Essay: Applying the accountability model to social and environmental information (20%)\|Group Case Study: Applying management and financial accounting (35%)\|Take Home Examination (40%)
Timetable	View the lecture timetable \| View the full unit timetable

Textbooks

Required	You will need the following electronic resource: MindTap for Deegan's An Introduction to Accounting: Accountability in Organisations and Society (2020) Cengage, Melbourne. Your unit coordinator will provide a unique code for this resource which will allow you to join this cohort’s space on MindTap specifically. You can also use the UTAS10 to receive a 10% discount. This electronic resource contains your eBook and the case study, which is necessary for all workshop activities. It also has other useful activities, which you can use to self-assess your knowledge.
Recommended	Atrill, P, McLaney, E, and Harvey, D 2018, Accounting for Non-Specialist, 7th Edition, Pearson Australia. Cunningham, B., Nikolai-HCP, L., Bazley, J., Kavanagh, M. and Simmons, S., 2018. Accounting: Information for Business Decisions. Cengage AU. Hancock, P., Robinson, P. and Bazley, M., 2020. Contemporary Accounting: A Strategic Approach for Users. Cengage Learning. Reading Lists provide direct access to all material on unit reading lists in one place. This includes eReadings and items in Reserve. You can access the Reading List for this unit from the link in MyLO, or by going to the Reading Lists page on the University Library website.
Links	Booktopia textbook finder

Required

You will need the following electronic resource:

MindTap for Deegan's An Introduction to Accounting: Accountability in Organisations and Society (2020) Cengage, Melbourne.

Your unit coordinator will provide a unique code for this resource which will allow you to join this cohort’s space on MindTap specifically.

You can also use the UTAS10 to receive a 10% discount.

This electronic resource contains your eBook and the case study, which is necessary for all workshop activities. It also has other useful activities, which you can use to self-assess your knowledge.

Recommended

Atrill, P, McLaney, E, and Harvey, D 2018, Accounting for Non-Specialist, 7th Edition, Pearson Australia.

Cunningham, B., Nikolai-HCP, L., Bazley, J., Kavanagh, M. and Simmons, S., 2018. Accounting: Information for Business Decisions. Cengage AU.

Hancock, P., Robinson, P. and Bazley, M., 2020. Contemporary Accounting: A Strategic Approach for Users. Cengage Learning.

Reading Lists provide direct access to all material on unit reading lists in one place. This includes eReadings and items in Reserve. You can access the Reading List for this unit from the link in MyLO, or by going to the Reading Lists page on the University Library website.

Links

Booktopia textbook finder

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.