Faculty of Business and Economics

Postgraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Management
OfferedNot offered in 2014
Coordinator(s)Mr Robert Cornick


This unit introduces students to financial and management accounting and examines how the two interrelated components of the accounting function are used to generate information that is used by internal and external stakeholders to aid planning, decision making and control. Through a focus on the application of accounting principles, concepts and practices, the unit aims to provide insight into the structure and content of financial and management accounting, as well as the interface between them. This can assist organisations to create sustainable economic, social and environmental value. Further, the unit examines how accounting information is used to gain intelligence about all aspects of business operations, both historic and projected.


The learning goals associated with this unit are to:

  1. analyse, apply and appraise the theory and techniques of accounting practice to different scenarios, and appraise the assumptions and complexities involved
  2. examine, interpret and communicate accounting information to users for use in planning, decision making and control, while demonstrating cognizance of the use, limitations and evolving nature of this information
  3. interpret and evaluate financial information as a basis for making economic decisions about the deployment of resources that can assist organisations in creating sustainable economic, social and environmental value.


Within semester assessment: 50% Examination: 50%

Chief examiner(s)

Workload requirements

3 hours per week


Students must be enrolled in one of the following courses to undertake this unit: 3183, 3184, 3185, 3189, 3190, 3191, 3195, 3196, 3197, 3198, 3837, 3839, 3849 or 0028


MBA9004, GSB9004, AFX9500, AFX9550, MBA5704