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CoursespecificationforACC5502

Coursespecification
Thecurrentandofficialversionsofthecoursespecificationsareavailableonthewebat
http://www.usq.edu.au/course/specification/current.
Pleaseconsultthewebforupdatesthatmayoccurduringtheyear.

ACC5502AccountingandFinancialManagement
Semester3,2015OnlineToowoomba
Units:
1
FacultyorSection:
FacultyofBusiness,Education,LawandArts
SchoolorDepartment: SchoolofCommerce
Versionproduced:
19July2016

Staffing
Examiner:ClaireBeattie
Moderator:MarieKavanagh

Otherrequisites
Studentsarerequiredtohaveaccesstoapersonalcomputer,emailcapabilitiesandInternetaccesstoUConnect.
Currentdetailsofcomputerrequirementscanbefoundathttp://www.usq.edu.au/current
students/support/computing/hardware.

Rationale
Thepurposeofthiscourseistodeveloptheabilityofnonaccountantstouseaccountingandfinanceinformationto
increasetheeffectivenessoftheirdecisionmaking.Understanding,interpreting,analysingandusingaccountingand
financedatahasalwaysbeenessentialforbusinesssustainability,howevertheimpactsofglobalisationmakethe
learningofaccountingandfinancetoolsandconceptsanimperativeforallmanagerswhowanttocreatively
addressproblemsandfindrealworldsolutions.Thiscourseprovidesasolidbaseforsuchlearning.

Synopsis
Accountingandfinanceknowledgeiscrucialineffectivelymanagingorganisations.Thiscourseaimstoprovidean
understandingofaccountingandfinancetoolsandconceptsthatwouldgiveyouconfidenceinusingfinancial
informationwhenmakingdecisions,insearchingforfinancialinformationandinquestioningfinancialinformation
provided.Coveredwillbetheuseandinterpretationoffinancialreportsandbudgetstohelpplan,controland
evaluateintoday'sbusinessenvironment.Theexplorationoftheconsequentpoliticalandbehaviouraleffectsofthe
useofaccountingandfinanceinorganisationswillalsobecoveredandthiswillhelpdevelopyourunderstandingof
accountingandfinanceinpractice.

Objectives
Onsuccessfulcompletionofthiscourse,studentsshouldbeableto:
1.demonstrateappliedknowledgeoftheaccountingregulatoryenvironmentandtheaccountingandfinance
processes,systems,conceptsandtechniquesusedgloballyinbusinesspractice
2.applyfinancialstatementanalysis,managementaccountingconceptsandfinanceframeworkstoidentifyand

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2.applyfinancialstatementanalysis,managementaccountingconceptsandfinanceframeworkstoidentifyand
solvecomplexorganisationalproblemscreativelyandpracticallytoincreasetheeffectivenessofmanagement
decisionmakingthatprovidessolutionstorealworldproblems
3.applyfinancialstatementanalysis,managementaccountingconceptsandfinanceframeworkstochanging
globalandeconomicconditionsandtohelpassesstheimpactonorganisationalsystems
4.applyandusefinancialstatementanalysis,managementaccountingconceptsandfinanceframeworkswith
otherevidencetoprovidesolutionstorealworldproblems
5.appreciateethicalframeworksandcodesofpracticeandtheirapplicationtoaccountingandfinanceoutcomes
tohelpcomprehendandaddresscomplexethicaldilemmas.

Topics
Description

Weighting(%)

1.

Accountingandthebusinessregulatoryenvironment

8.00

2.

Ethicsandcorporategovernance

8.00

3.

Financialaccounting

34.00

4.

Managementaccounting

34.00

5.

Finance

16.00

Textandmaterialsrequiredtobepurchasedoraccessed
ALLtextbooksandmaterialsavailabletobepurchasedcanbesourcedfromUSQ'sOnlineBookshop(unless
otherwisestated).
(https://bookshop.usq.edu.au/bookweb/subject.cgi?year=2015&sem=03&subject1=ACC5502)
PleasecontactusforalternativepurchaseoptionsfromUSQBookshop.
(https://bookshop.usq.edu.au/contact/)
Birt,J,Chalmers,K,Maloney,S,Brooks,A&Oliver,J2014,Accounting:businessreportingfordecisionmaking,
5thedn,JohnWiley&Sons,Milton,Queensland.

Referencematerials
Referencematerialsarematerialsthat,ifaccessedbystudents,mayimprovetheirknowledgeandunderstandingof
thematerialinthecourseandenrichtheirlearningexperience.
Atrill,P&McLaney,E2012,Accounting:anintroduction,6thedn,PearsonEducation,Harlow,England.
Horngren,CT,Datar,SM&Foster,G,Rajan,M&Ittner,C2009,Costaccounting:amanagerialemphasis,13th
edn,PearsonPrenticeHall,UpperSaddleRiver,NewJersey.
Ryan,B2004,Financeandaccountingforbusiness,ThomsonLearning,London.

Studentworkloadrequirements
Activity

Hours

Assessments

20.00

DirectedStudy

36.00

PrivateStudy

109.00

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PrivateStudy

109.00

Assessmentdetails
Description

Marksoutof Wtg(%)

DueDate

Notes

ASSIGNMENT1

100

20

31Dec2015 (seenote1)

ASSIGNMENT2

100

20

21Jan2016 (seenote2)

EXAMINATION2HOURS

100

60

EndS3

(seenote3)

NOTES
1.Discussion,criticalthinkingandproblemsolvingquestionsrelatingtoethics,governanceandfinancial
accounting.
2.Discussion,criticalthinkingandproblemsolvingquestionsrelatingtomanagementaccountingandfinancing
issues.
3.TheexaminationdatewillbeavailableviaUConnectwhentheofficialexaminationtimetablehasbeen
released.

Importantassessmentinformation
1.Attendancerequirements:
Online:IfyouareaninternationalstudentinAustralia,youareadvisedtoattendallclassesatyourcampus.
Forallotherstudents,therearenoattendancerequirementsforthiscourse.However,itisthestudents'
responsibilitytostudyallmaterialprovidedtothemorrequiredtobeaccessedbythemtomaximisetheir
chanceofmeetingtheobjectivesofthecourseandtobeinformedofcourserelatedactivitiesand
administration.
Oncampus:Itisthestudents'responsibilitytoattendandparticipateappropriatelyinallactivities(suchas
lectures,tutorials,laboratoriesandpracticalwork)scheduledforthem,andtostudyallmaterialprovidedto
themorrequiredtobeaccessedbythemtomaximisetheirchanceofmeetingtheobjectivesofthecourse
andtobeinformedofcourserelatedactivitiesandadministration.
2.Requirementsforstudentstocompleteeachassessmentitemsatisfactorily:
Tosatisfactorilycompleteanindividualassessmentitemastudentmustachieveatleast50%ofthemarks.
(DependingupontherequirementsinStatement4below,studentsmaynothavetosatisfactorilycomplete
eachassessmentitemtoreceiveapassinggradeinthiscourse.)
3.Penaltiesforlatesubmissionofrequiredwork:
StudentsshouldrefertotheAssessmentProcedurehttp://policy.usq.edu.au/documents.php?id=14749PL
(point4.2.4)
4.Requirementsforstudenttobeawardedapassinggradeinthecourse:
Tobeassuredofreceivingapassinggradeastudentmustachieveatleast50%ofthetotalweightedmarks
availableforthecourse.
5.Methodusedtocombineassessmentresultstoattainfinalgrade:
Thefinalgradesforstudentswillbeassignedonthebasisoftheaggregateoftheweightedmarksobtained
foreachofthesummativeassessmentitemsinthecourse.
6.Examinationinformation:
Thisisarestrictedexamination.Candidatesareallowedaccessonlytospecificmaterialsduringthe
examination.Theonlymaterialsthatcandidatesmayuseintheexaminationforthiscourseare:
i.writingmaterials(nonelectronicandfreefrommaterialwhichcouldgivethestudentanunfair
advantageintheexamination)
ii.acalculatorwhichcannotholdtextualinformation(studentsmustindicateontheirexaminationpaper
themakeandmodelofanycalculatortheyuseduringtheexamination)
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themakeandmodelofanycalculatortheyuseduringtheexamination)
iii.anunmarkednonelectronictranslationdictionary(butnottechnicaldictionary).Astudentwhosefirst
languageisnotEnglishmaytakeatranslationdictionaryintotheexaminationroom.Atranslation
dictionarywithanyhandwrittennoteswillnotbepermitted.Translationdictionarieswillbesubjectto
perusalandmayberemovedfromthecandidate'spossessionuntilappropriatedisciplinaryactionis
completediffoundtocontainmaterialthatcouldgivethecandidateanunfairadvantage.
7.ExaminationperiodwhenDeferred/Supplementaryexaminationswillbeheld:
AnyDeferredorSupplementaryexaminationsforthiscoursewillbeheldduringthenextexaminationperiod.
8.UniversityStudentPolicies:
StudentsshouldreadtheUSQpolicies:Definitions,AssessmentandStudentAcademicMisconducttoavoid
actionswhichmightcontraveneUniversitypoliciesandpractices.Thesepoliciescanbefoundat
http://policy.usq.edu.au.

Assessmentnotes
1.Referencinginassignments:
Harvard(AGPS)isthereferencingsystemrequiredinthiscourse.StudentsshoulduseHarvard(AGPS)style
intheirassignmentstoformatdetailsoftheinformationsourcestheyhavecitedintheirwork.TheHarvard
(AGPS)styletobeusedisdefinedbytheUSQLibrary'sreferencingguideat
http://www.usq.edu.au/library/referencing.

CRICOS:QLD00244B|NSW02225M|UniversityofSouthernQueensland|Updated19July2016

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