Online Courses Handbook 2003

296501 v.9 Master of Commerce (Accounting)

Introduction
This course is designed to suit the various objectives of students who wish to advance their knowledge in selected areas of the accounting discipline. It aims to develop expertise in a field of accounting and financial decision making through a combination of advanced studies and research.

Course Entry Requirements/Prerequisites
A degree in business (majoring in accounting), or a Postgraduate Diploma in Business (Accounting), or an honours degree in accounting (first or upper second class).

Recognition of Prior Learning
Applications for recognition of prior learning are assessed on an individual basis. Block exemption of 100 credits is granted against the optional units to students who fully complete the five professional examinations of the Australian Society of CPAs or the Professional Year of the Institute of Chartered Accountants in Australia. This is provided that the exemption has not been claimed in the Postgraduate Diploma.

Duration and Availability
This fee paying course is of two years full-time duration or equivalent part-time study. Students may be able to complete within a shorter period of time if units are available in summer periods.

Intermediate Awards
A student who has successfully completed all the requirements of the Postgraduate Diploma in Business (Accounting) may apply under exceptional circumstance provisions for graduation in that award subject to approval of the Head of School. For further definition refer to the Statement and Awards section under General Information.

Course Organisation
Students who intend to progress into a Doctor of Philosophy after completion of the Master of Commerce (Accounting) are required to undertake the following four project units. Accounting (Research Project) 656, Business Research Project (Accounting) 591, Business Research Project (Accounting) 592, Business Research Project (Accounting) 593.

Additional Course Expenses
Students may be expected to purchase a number of textbooks, readers and other vital study materials. In addition, students may also need to contribute some of the cost of consumables, which varies depending on the area of study.

Course Structure Hrs/Wk Credit

Year 1 Semester 1

306966 v.1 Accounting (Business and Society) 571 3.0 25.0

5240 v.8 Accounting (Managerial) 565 3.0 25.0

5242 v.8 Accounting (Financial Theory) 561 3.0 25.0

SELECT 1 OPTION 25.0

100.0

Year 1 Semester 2

5243 v.8 Accounting (Financial Issues) 562 3.0 25.0

5944 v.7 Auditing (Issues) 570 3.0 25.0

SELECT 2 OPTIONS 50.0

100.0

Year 2 Semester 1

5711 v.6 Accounting (Research Methods) 655 3.0 25.0

6123 v.4 Applied Statistics 501 3.0 25.0

6427 v.4 Statistical Data Analysis 674 3.0 25.0

SELECT 1 OPTION 25.0

100.0

Year 2 Semester 2

SELECT 4 OPTIONS 100.0

100.0

Optional Units (No Year Level Specified) Hrs/Wk Credits

5241 v.10 Accounting (Managerial) 566 3.0 25.0

5251 v.10 Auditing (Information Systems) 568 4.0 25.0

5706 v.7 Accounting (Public Sector) 567 3.0 25.0

5720 v.8 Auditing (Internal) 569 4.0 25.0

5789 v.10 Accounting (Governance and Ethics) 564 3.0 25.0

12016 v.2 Business Research Project (Accounting) 591 3.0 25.0

12017 v.2 Business Research Project (Accounting) 592 3.0 25.0

12018 v.2 Business Research Project (Accounting) 593 3.0 25.0

12744 v.2 Accounting (Research Project) 656 3.0 25.0