Cử nhân Kinh doanh (Kế toán)

Course program

First Year

Account Principles

This unit introduces accounting with a focus on the following:

• accounting equation

• terms and definitions.

Economics for Managers

This unit covers basic economic theories to assist managers to make sound decisions. A broad view on macro-economics will be discussed including economical tools such as supply and demand curves.

Management Principles

This unit provides a good overview of general management by introducing the various tools and theoretical principles used to make sound decisions. 

Formation 1

The formation units of study recognise that the spiritual, emotional and professional development of a person are closely interlinked. This unit allows students to  explore their personal world view and cultural context as well as understand the context of Christianity and the Bible within Western culture.

Introduction to Business Law

This unit provides an introduction to various Australian laws and regulations that govern the business world, e.g. the Corporations Act 2001 (Cth).

Financial Accounting

This unit focuses on the aspects of financial accounting, from accounts payable and accounts receivable to preparation of financial statements.

Business Data Analysis

This unit introduces all the key tools and formulae to analyse a range of business data and information for effective decision-making.  

Business Finance

This unit will provide students with a good understanding of how companies fund their operations, whether through equity finance (shares) or debt finance (loans).

Second Year

Management Accounting

This unit provides students with a good overview of internal accounting processes as required by senior executives and management. Some of the tools learned are budgeting, cost accounting and activity-based costing. 

Company Law

This unit extends a student’s knowledge from a basic understanding of the Australian business laws to a more detailed study on various regulations on a company such as contract law, tort, and director duties.  

Formation 2

This unit provides students with an introduction to a resilience model for spiritual and holistic wellbeing. In the development of mature identity, it explores an ethical approach to current issues and character formation, and encourages the student to explore the integration of these into the professional context.  

Business Information Systems

This unit explores the dynamic of technological advancement in the digital world and how that affects the business in data and information management.

There is special focus on internal control using the five components of the Committee of Sponsoring Organization (COSO) of the Treadway Commission frameworks. 

Financial Analysis

Extending their learning from business data analysis, students will be given a range of financial analytical tools to examine financial reports for making sound business decisions.

Taxation

Taxation is an important skill for students to learn to become a professional accountant. In this unit, students will learn the basic calculations of various Australian tax regulations including the underlying theories and governing laws.

Electives (Second Year)

• Human Resource Management

• Marketing Management

• Marketing Communications

• Organisational Behaviour

• Project Management

• Cross-Cultural Management

• Management of Small to Medium Enterprises

• Family Business Management

Third Year

Audit and Assurance

Audit is an integral part of accounting as financial statements of large and listed companies must be reviewed by an auditor. Students will be required to learn all the key concepts with regards to auditing, assurance and associated risk management.  

Ethics and Corporate Governance

Students are introduced to the importance of being ethical and professional in the discharge of their accounting work. Topics
covered include:

• corporate and social responsibility

• sustainable accounting

• fraud detection

• internal control.

Advanced Financial Accounting

Students will advance their skills in financial accounting by learning complex issues such as:

• lease accounting

• intangibles assets

• earnings per share

• positive accounting theories.

Advanced Taxation

Students will advance their skills in taxation by learning complex issues such as:

• capital gains tax

• goods and services tax

• dividend and calculation of franking credits

• withholding tax.

Advanced Management Accounting

Students will advance their skills in management accounting by learning complex issues such as:

• transfer pricing

• dashboard reporting

• balanced scorecard

• performance management

• strategic alignment.

Current Issues in Accounting (Capstone)

Students will keep up-to-date on all accounting related issues that are affecting specific industries or the business world at large.

Current developments on accounting standards (e.g. lease) will also be discussed and explored.

Electives (Third Year)

• Employment Relations

• Performance Management

• Marketing Research

• Services Marketing

• Organisational Change and Development

• Supply Chain and Operations Management

• Entrepreneurship and New Venture Creation

• Social Entrepreneurship