Year No. Offer Mode Description Cred. Pts 99 58502 S2 X ACCOUNTING FOR MANAGERS 1.00
The purpose of this unit is to develop the ability of non-accountants to interpret, use and understand financial statements and the origin of the summarised accounting data. The ability to criticise accounting reports will be developed. Skills of judgement and attitudes will be enhanced to equip managers in their responsibilities relating to the financial goals of the organisation. Students will develop skills in planning, control and decision making. Evaluation of investment and financing alternatives and working capital management will be included.
This unit, available to postgraduate students only, aims to provide an understanding of the accounting concepts used in the interpretation of accounting reports and financial statements which are prepared to assist effective management of a business entity. Managers should recognise their information requirements on which relevant decisions are based. Planning, control and decision-making capabilities will be developed. Investment and Finance decisions and the Management of Working Capital will be discussed.
On successful completion of this unit you should be able to:
Description Weighting(%)
- FINANCIAL ACCOUNTING 33.00 Module No 1 Information Systems and Concepts Module No 2 Financial Reports Module No 3 Financial Statement Analysis
- MANAGEMENT ACCOUNTING 34.00 Module No 4 Cost Concepts Module No 5 Cost Systems Module No 6 Budgets and Responsibility Accounting
- BUSINESS FINANCE 33.00 Module No 7 Investment Decisions Module No 8 Financing Decisions Module No 9 Management of Working Capital
Cooper B J, Leung P, Matthews C, Carlson P, 1997, `Accounting and
Finance for Managers', Wiley, Brisbane.
Gaffikin M 1993, 'Principles of Accounting', 3rd, Edn, Harcourt
Brace Jovanovich, Sydney.
Gitman L J, 1994, 'Principles of Managerial Finance', 7th edn.,
Harper & Collins.
Horngren C T and Harrison Jr, W T, Best P J, Fraser D J and Izan H Y,
1997, 2nd edn, 'Accounting', Prentice Hall, Australia.
ACTIVITY HOURS Directed Study 100 Private Study 25 Assessments 40
No *F/S Marks Due Description Wtg(%) LBL WWW 1 S 100.00 06/08/99 ASSIGNMENT 1 20.00 Y N 2 S 100.00 03/09/99 ASSIGNMENT 2 20.00 Y N 3 S 100.00 END S2 3 HOUR EXAMINATION 60.00 N N
1 TO GAIN A PASS IN THE UNIT STUDENTS MUST PERFORM SATISFACTORILY
IN ALL ASPECTS OF ASSESSMENT, particularly the examination. A
grade of HD, A, B, C, F or I may be awarded for the final result.
(See Handbook for definition of terms).
2 Students must retain a copy of all pieces of assessment which
must be produced if/when required by the lecturer.
3 LATE ASSIGNMENTS
3.1 All assessments submitted after the due date (and not approved
for extension) in accordance with university policy will be
penalised.
3.2 If students submit assignments after the due date and wish to
claim extenuating circumstances then they shall provide validated
documentary evidence with the assignment, explaining the
circumstances.
3.3 The unit examiner shall consider the statement accompanying a
late assignment and decide on the outcome.
4 Assignments not submitted in the appropriate assignment folders
will be deemed as not being received.
5 DISHONEST ACTIONS
5.1 Any student who is alleged to having performed a dishonest action
relating to any assessment in the unit will have a course of
action taken against him/her as outlined in the Academic
Regulations.
5.2 Pieces of assessment should be the work of individual students.
Joint pieces of assessment are not permitted unless written
approval has been obtained from the unit leader.
5.3 Dishonest action in relation to assessment includes: - copying or
attempting to copy the work of others; - use of or attempting to
use information prohibited from use in that form of assessment; -
submitting the work of another as your own; - consciously
committing acts of plagiarism, ie taking and using another's
thoughts or writings as one's own with intent to deceive, which
occurs when paragraphs, sentences, a single sentence or
significant parts of a sentence which are copied directly, are
not enclosed in quotation marks and appropriately footnoted or
referenced in the text direct quotations are not used, but text
is paraphrased or summarised, and the source of the material is
not acknowledged by footnoting or other reference in the text.
6 DEFERRED EXAMINATIONS
6.1 Deferred examinations will be granted at the Dean's discretion in
the case of medical or compassionate circumstances having regard
to item 1. If a deferred examination has been granted students
shall normally sit the deferred examination in the semester in
which the unit is next offered, BUT NO LATER THAN THE NEXT
SEMESTER 3 EXAMINATION PERIOD. If, for whatever reason, this
deferred examination is not taken then the student will be graded
`F'.
6.2 Medical evidence on the appropriate University of Southern
Queensland medical certificate or doctor's certificate must be
received by the Faculty Administrator no later than twenty-one
(21) days after examination date. A medical certificate must be
dated with the same date as the period of illness for which the
absence from examination is being sought and clearly indicate the
student's name and, if possible, student number. (Retrospective
medical certificates will not be accepted for either assignment
work or examinations.) Only original or certified medical
certificates will be accepted.
6.3 A student's medical condition must be stated clearly (IN
ENGLISH). (Certificates stating a student has a `Medical
Condition' may not be sufficient grounds for deferment of
examination). Medical evidence must cover the student for the
day(s) of the missed examination(s).
6.4 Requests must be in writing to the Faculty Administrator clearly
stating the student name and number, unit number of the
examination missed due to illness and current address. Deferral
of an examination CANNOT be granted on an existing deferral in
that unit.
6.5 Requests on grounds other than medical MUST BE supported by
documentation.
6.6 Students must have submitted a genuine attempt at all mandatory
assessment items.
6.7 Students who have a medical condition or have genuine
compassionate or work related problems on the day of the
examination are advised to obtain documentary evidence and NOT
attempt the examination. If a student makes an attempt at the
examination, the assessment item will be marked and a grade
awarded. In these cases, a student cannot, after receiving a
`Fail' grade, request a deferred examination or special
consideration.
6.8 Students who have been granted deferred examinations will not be
granted a waiver of prerequisites, without the permission of the
Heads of Department, in subsequent semesters (if they do not have
a passing grade).
7 Unit weightings of topics should not be interpreted as applying
to the number of marks allocated to questions testing those
topics in an examination paper. The examination may test material
already tested in assignments.
8 Mechanised erasers are not permitted in exam venues.
9 The examination will be RESTRICTED. Dictionaries are NOT to be
used in the examination.
10 Students should also refer to the Faculty of Commerce 'Guide to
Policies and Procedures' section of the University Handbook for
further information on the above matters.