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

ACC3300 Accounting Major Capstone

Semester 2, 2021 Online
Short Description: Accounting Major Capstone
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Business
Student contribution band : Band 4
ASCED code : 080101 - Accounting
Grading basis : Graded
Version produced : 14 April 2021

Staffing

Examiner: Lynette Daff

Requisites

Pre-requisite: ACC2113
Co-requisite: ACC3116 and ACC3118

Other requisites

It is anticipated that students will study this course in their final year.

Rationale

One of the essential elements in the real world is the ability to solve unstructured, multi-disciplined accounting problems. This course integrates elements of the accountancy discipline to allow students to focus on developing graduate capabilities using an Inquiry Based Learning approach. The course content involves students in learning through projects and case studies to be based on authentic business problems and issues that as graduates they will face in the world of business. The course material requires students to work both individually and collaborate together in teams, to research and gather information, form conclusions and write reports. Consequently, this course helps ensure students are better prepared for the various situations they will face in their accounting career as corporate managers or accounting practitioners.

While the accounting profession and professional bodies, such as CPA Australia and Chartered Accountants of Australia and New Zealand (CAANZ), traditionally place a high emphasis on technical skills, for example knowledge, problem solving and analytical skills, these bodies now require graduates to possess additional skills. Graduates are expected to be able to work in a team, identify and use ethical decision-making tools for practical problems, and exercise judgement and the professional skills of self-management and reflective practice. Further, graduates need to be able to communicate effectively with various stakeholders using different media and use reflective practice to foster self-management.

The proposed course will provide USQ graduates with an opportunity to achieve learning outcomes that will prepare them for their professional program studies or their career in business or practice.

Synopsis

This course provides students with an opportunity to apply their accounting knowledge to solve authentic business case studies. Students, working as individuals, or in collaborative teams, will use self-management and judgement skills to derive ethical solutions to current business and accounting scenarios and communicate resolutions to various stakeholders using different media. Students will research, gather information, form conclusions and write reports. This course integrates elements of the accountancy discipline to allow students to focus on developing graduate capabilities through case studies and their reflections.

Objectives

On successful completion of this course students should be able to:

  1. Consolidate and apply knowledge and skills learned in the accounting major courses to explore and respond to situations and scenarios involving accounting issues
  2. Collaborate effectively with others to explore, discuss and solve accounting related problems
  3. Make evidence based decisions and exercise critical judgement to solve relevant multi-disciplinary client related accounting problems
  4. Make use of current trends and issues in the professional accounting area
  5. Engage in reflective thinking and exercise responsibility for their own learning (self-management) in a professional practice, commercial, or government accounting context

Topics

Description Weighting(%)
1. Working in a team environment 25.00
2. Managing authentic accounting/business projects or case studies 35.00
3. Integrating and reporting impacts and outcomes 40.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from USQ's Online Bookshop (unless otherwise stated). (https://omnia.usq.edu.au/textbooks/?year=2021&sem=02&subject1=ACC3300)

Please contact us for alternative purchase options from USQ Bookshop. (https://omnia.usq.edu.au/info/contact/)

There are no texts or materials required for this course.

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.

Student workload expectations

Activity Hours
Directed Study 36.00
Independent Study 129.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
Case Study Pt A 100 30 23 Aug 2021
Case Study Pt B (Team Project) 100 50 11 Oct 2021
Reflective Journal 100 20 18 Oct 2021

Important assessment information

  1. Attendance requirements:
    It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and to study all material provided to them or required to be accessed by them, to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks for that item.

  3. Penalties for late submission of required work:
    Students should refer to the Assessment Procedure http://policy.usq.edu.au/documents.php?id=14749PL (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must obtain at least 50% of the total weighted marks available for the course (i.e. the Primary Hurdle), and have satisfied the Secondary Hurdles (Profieciency), i.e. Assignments 1, 2 and 3 by achieving at least 50% of the marks available for that assessment item.
    Supplementary assessment may be offered where a student has undertaken all of the required summative assessment items and has passed the Primary Hurdle but failed one Secondary Hurdle (Proficiency).

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative items for the course.

  6. Examination information:
    There is no examination in this course.

  7. Examination period when Deferred/Supplementary examinations will be held:
    There is no examination in this course, there will be no deferred or supplementary examinations.

  8. University Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at http://policy.usq.edu.au.

Assessment notes

  1. Referencing in assignments must comply with the Harvard (AGPS) referencing system. This system should be used by students to format details of the information sources they have cited in their work. The Harvard (APGS) style to be used is defined by the USQ library’s referencing guide. This guide can be found at http://www.usq.edu.au/library/referencing.

Date printed 14 April 2021