QUT – Bachelor of Business (Accounting)
Accounting : Distinction
Financial Accounting : Credit
Financial Accounting Theory : Pass
Company Accounting : Distinction
Managerial Accounting 1 : Pass
Management Accounting Theory : Pass
Accounting data is the basis for decision making in any organisation. These subjects cover financial procedures and reporting for business entities, analysis and interpretation of financial statements and planning, control and business decision making.
Management accounting subjects concentrate on internal accounting procedures and reporting that allow organisations to make better decisions.
Financial Accounting subjects provide procedures for the preparation of external financial reports relevant to corporate structures within the context of the Australian accounting profession’s conceptual framework, the relevant accounting standards, and Corporations Law requirements.
Quantitative Methods : Distinction
Business Statistics : Distinction
Analysis subjects provide the ability to collect, analyse, manipulate, understand and report data. This includes planning and monitoring, elicitation, requirements analysis, solution assessment and validation, and requirements management and communication.
Auditing : Pass
This subject covers the key concepts of auditing as a discipline, to demonstrate the relationship between auditing and the systems of accountability and to demonstrate the differences between manual and EDP audit processes.
Professional Communication : Pass
Effective communication is an essential skill of any business leader. This subject covers academic and business report writing, Presentation skills including oral and non-verbal, critical and analytical thinking and advanced reading techniques.
Microeconomics : Distinction
Macroeconomics : Distinction
Microeconomic topics covered include demand and supply, elasticity, production and cost theory and market structure.
Macroeconomic topics covered include measuring GDP, inflation and unemployment, money and banking, and fiscal and monetary policy.
Finance 1 : Distinction
Finance 2 : Credit
Finance subjects provide knowledge regarding the financial institutional framework, debt and equity instruments, financial mathematics applied to the pricing of debt and equity securities, a firm’s investment decision including Net Present Value (NPV) and Internal Rate of Return (IRR), risk and uncertainty using the Capital Asset Pricing Model (CAPM) and Weighted Average Cost of Capital (WACC) concept and risk management.
Other topics include working capital management, capital investment decisions (including: estimation of required rates of return, sensitivity and scenario analysis, and the valuation of real options), issuance of corporate securities and capital structure, payout policy, mergers and acquisitions, and financial restructuring.
Business Computing : Distinction
Computerised Accounting Systems : Credit
These subjects cover the concepts, processes and issues relevant to computerised accounting systems including: accounting information systems, internal controls; design and development of computerised accounting systems including general ledger and reporting cycle, revenue cycle, expenditure cycle and payroll cycle, computer fraud, security and crime, accessing accounting information; and accounting in an electronic environment. Other areas covered include the use of spreadsheets, word processing and database applications.
Business Law : Credit
Law of Business Associations : Distinction
Company Law & Practice : Pass
Financial Institutions Law : Credit
Law subjects provide knowledge and skills for analysis, application and evaluation of the legal principles and ethical decision-making processes relevant to modern business practice.
Other topics include, issues affecting different types of legal entities, such as capital raising and finance, taxation, accounting, audit and statutory requirements under the relevant Acts and legislation.
Management & Organisation : Pass
This subject covers the conceptual and people skills that are needed in all areas of management and in all areas of organisational life. Topics include the examination of various key management theories and models in the areas of planning, organising, communication, teamwork, ethics, corporate social responsibility, leadership, decision making, motivation and controlling.
Taxation Law : Credit
Taxation of Business Entities : Pass
Tax Planning : Credit
Tax subjects cover a variety of topics including the statutory framework of the Australian taxation system in addition to the elements in the determination of taxable income and the levy of income tax. This includes general and specific categories of assessable income and allowable deductions, capital gains tax and administration aspects of the tax system.