USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at http://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

ACC3040 Sustainable Business

Units : 1
Faculty or Section : Faculty of Business and Law
School or Department : School of Accounting, Economics and Finance
Version produced : 19 April 2014

Requisites

Pre-requisite: ACC1102

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at http://www.usq.edu.au/current-students/support/computing/hardware.

Synopsis

This course is based on Environmental Management Accounting (EMA) principles, to facilitate business sustainability. EMA serves as a mechanism to identify and measure the full spectrum of environmental costs relating to business activities and the financial costs and benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. As such EMA has an internal company-level function and focus, rather than being a tool used for reporting and disclosing environmental costs to external stakeholders. It provides a basis upon which managers can make capital investment decisions, costing determinations, process/product design decisions, performance evaluation and many other decisions that direct future business direction. While it is not strictly bound by the AASB standards required for financial accounting and reporting, much of this internal information still needs to support a businesses' financial accounting system as it will flow through to financial reports and disclosures.

Course offers

Semester Mode Campus
Semester 2, 2013 External
Semester 2, 2013 On-campus Springfield