296501 v.9 Master of Commerce (Accounting)

MCom(Curtin)

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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 two years full-time 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

Availability

Year	Location	Period	Internal	External
2003	Bentley Campus	Semester 1	Y	Y

The information displayed above refers to study periods and locations that students are eligible to be offe red and admitted to this course for the first time only.