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Accountability and Accounting unit (BFS103)

Location: Shanghai Ocean University

Introduction

This unit will help you understand the role that accounting plays in demonstrating 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, guiding us to move beyond orthodox/conventional accounting practices and understand our role in demonstrating accountability.

Summary

Unit name Accountability and Accounting
Unit code BFS103
Credit points 12.5
College/School Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Mr Jason Ketchell
Available as an elective? No
Delivered By University of Tasmania and Third Party(ies): Shanghai Ocean University AEIN Institute
Level Introductory

Availability

Location Study period Attendance options Available to
Shanghai Ocean University Shanghai Semester 1 This unit is available through on-campus delivery Available to International Students
  • Key:
  • This unit is available through on-campus delivery On-campus
  • This unit is available through off-campus delivery Off-Campus
  • Available to International Students International students
  • Available to Domestic 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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Key Dates

Study Period Start date Census date WW date End date
Shanghai Semester 1 11/10/2027 16/11/2027 24/11/2027 07/01/2028

* 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 2027 are indicative and subject to change. Finalised census dates for 2027 will be available from the 1st October 2026. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Explain the relationship between organisational responsibilities, accountabilities and accounting.
  • Apply management and financial accounting tools, principles and techniques to enable informed decisions by various stakeholders.
  • Communicate with various stakeholders using language and standards expected of business professionals.

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
080101 $2,253.00 $1,764.00 not applicable

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

Mutual Exclusions

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

XPD106, BFA113, ZAA133

Teaching

AssessmentApplying the accountability model to social and environmental information (30%)|Group Case Study: Applying management accounting (30%)|Case Study: Applying Financial Accounting (40%)
TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

Deegan, C 2023, An introduction to accounting: accountability in organisations and society, Cengage, Victoria.

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.

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