Accounting Futures unit (BFA392)

Hobart, Online

Introduction

Organisations expect graduate accountants to be able to consolidate their technical knowledge and apply it to a range of business contexts which are often ambiguous and changing. Accountants and finance professionals are increasingly involved in cross disciplinary teams which requires a high level of business acumen to relate accounting and financial information to the whole business and real-world contexts. In this unit, you will have the opportunity to demonstrate the consolidation of knowledge gained throughout your degree to solve problems, make judgements, and communicate recommendations.

Further, the unit will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting theory. This will also give you a foundation for understanding the rationale for current accounting policies and practices, and the directions in which accounting policies are likely to develop in the future.

Summary

Unit name	Accounting Futures
Unit code	BFA392
Credit points	12.5
College/School	Tasmanian School of Business and Economics
Discipline	Accounting
Coordinator	Mrs Ashley Amore
Available as an elective?	Yes
Delivered By	University of Tasmania
Level	Advanced

Availability

Location	Study period	Attendance options		Available to
Hobart	Semester 2
Online	Semester 2

Note

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Key Dates

Study Period	Start date	Census date	WW date	End date
Semester 2	5/7/2026	27/7/2026	30/8/2026	24/10/2026

* 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 2026 are indicative and subject to change. Finalised census dates for 2026 will be available from the 1st October 2025. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

• Analyse business information to make accountability and accounting recommendations.
• Formulate relevant responses to business situations and contexts.
• Demonstrate communication skills suitable to a professional audience, individually and in teams.
• Apply accounting theory to emerging accounting issues and directions.

Fee Information

Field of Education	Commencing Student Contribution 1,3	Grandfathered Student Contribution 1,3	Approved Pathway Course Student Contribution 2,3	Domestic Full Fee 4
089999	$2,174.00	$1,703.00	not applicable	$3,284.00

• Available as a Commonwealth Supported Place
• HECS-HELP is available on this unit, depending on your eligibility³
• FEE-HELP is available on this unit, depending on your eligibility⁴

¹ Please refer to more information on student contribution amounts.
² Please refer to more information on eligibility and Approved Pathway courses.
³ Please refer to more information on eligibility for HECS-HELP.
⁴ Please refer to more information on eligibility for FEE-HELP.

If you have any questions in relation to the fees, please contact UniConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.

Requisites

Prerequisites

BFA203

Teaching

Assessment	Understanding accounting theory (20%)|Applying Accounting Theory (40%)|Project based on industry provided case studies (40%)
Timetable	View the lecture timetable | View the full unit timetable

Textbooks

Required	Deegan C. 2023. Financial Accounting Theory 5th ed. CENGAGE (Hard and electronic copies available).

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