Please note - Swinburne University of Technology

Textbook
Henderson, M.S. and Peirson, G. Issues in Financial Accounting. 6th
edn, Melbourne, Longman Cheshire, 1994
References
Godfrey, J. etal., Accounting Theor)! 2nd edn, Brisbane, Wiley, 1994
Henderson, MS., Peirson, G. and Brown, R. FinancialAccounting
Theory, Its Nature and Development. 2nd edn, Melbourne, Longman
Cheshire, 1992
Matthews, M. and Perera, M. Accounting Theory& Development.
2nd edn, Melbourne, Nelson, 1993
Whittred, G. and Zirnmer, I. Financial Accounting: Incentive Effects &
Economic Consequences. 3rd edn, Sydney, Holt, Rinehart and
Winston, 1992
~ ~ 3 3 1 Taxation
No. of hours per week: three hours
Prerequisite: students enrolled in this subject are
expected to have passed BC22l Corporate
Accounting
Instruction: lectureltutorial
Assessment: examination/assignments
Subject aims
The overall course objective is to develop in students an
understanding of the lncome Tax Assessment Act, 1936, as
amended, together with those acts which are
complementary to the Assessment Act.
Subject description
Specifically, the course will:
familiarise students with recent court and Administrative
Appeals Tribunal decisions in the area of income
taxation;
develop research skills in students in relation to current
and landmark taxation cases;
introduce students to the complexities of taxation in
relation to various taxable entities;
with the aid of income tax rulings and the
aforementioned tax cases, develop in students an
understanding of the basic concepts of income, capital,
and the rules governing deductions;
provide for students intending a career in public
accounting a basic grounding in taxation law. It is
recommended these students also complete BC336
Advanced Taxation.
Topics covered include: the nature of assessable income,
specific income types, source residency and derivation,
eligible termination payments, capital gains tax, fringe
benefits tax, allowable deductions and the provisions relating
to companies, partnerships, and individuals.
Textbooks
Australian lncome Tax Assessment Act 1936, North Ryde, N.S.W.,
CCH Australia Ltd.
Australian Master Tax Guide. North Ryde, N.S.W., CCH Australia Ltd.
Barkoczv, 5.. Australian Tax Casebook, North Ryde, N.S.W., CCH
~ustralia Ltd., 1993
References
Australian Federal Tax Reporte,: CCH Australia Ltd.
Lehmann, G. and Coleman, C. Taxation Law in Australia. 3rd edn,
Sydney, Butterworths, 1994
O'Grady, G.W. and O'Rouke, K.J. Ryan's Manual of the Law of
lncome Tax in Australia. 7th edn, Sydney, Law Book Company, 1989
Topical Tax Cases for Australians. North Ryde, N.S.W., CCH Australia
Ltd., 1991
Australian Tax Handbook. Sydney, Butterworths, 1993
8~332 Strategic Cost Management
No. of hours per week: three hours
Prerequisite: students enrolled for this subject
will be expected to have passed BC222
Management Accounting 1 and BC223
Management Accounting 2
Instruction: classes
Assessment: to be advised
Subject aims
This is a final year subject designed to develop and integrate,
within a strategic framework, the planning, control and
decision-making techniques and skills introduced in
management accounting and financial management.
Subject description
The topics explored in this subject are developed within the
framework of an analysis of competitive strategy and the
role of strategic management accounting. Through the use
of the business case method, traditional a~~roaches to
project planning, product costing, product and customer
profitability analysis and performance evaluation are
questioned and alternative contemporary approaches
evaluated.
Contemporary developments in manufacturing technology
and in the provision of services in the context of an
increased focus on quality, customer service and worlds best
practice in a global market place provide the context for a
critical evaluation of management accounting responses to
these challenges.
References
Brinker, B.J. (ed.) Emerging Practices in Cost Management. Boston,
Warren, Gorman Lamont, 1993
Cooper, R, and Kaplan, R.S. The Design of Cost Management
Systems. Englewood Cliffs, N.J., Prentice Hall, 1991
Ratnatunga, D. (ed.) Issues in Strategic Management Accounting.
Sydney, Harcourt Brace Jovanovich, 1993
Shank, J.K. and Govindarajan, V. Strategic Cost Analysis.
Hornewood, Ill., Irwin, 1989
Ward, K. Strategic Management Accounting. Butterworth,
Heinemann, 1992
Current journals, especially Journal of Cost Management and NAA
Management Accounting
~ ~ 3 3 3 EDP Auditing
No. of hours per week: three hours
Prerequisite: students enrolled in this subject will
be expected to have passed 8C225 Auditing
Instruction: classes
Assessment: examinationfassignment
Subiect aims and descri~tion
This subject presumes familiaity with the subject matter of
85225 Auditing. It should be most useful for those students
planning to enter the profession.
The objective of the subject is to provide students with an
understandina of the orincioles of the audit of comouterised
accounting idormatidn sysiems and the applicatioi of
statistical and analytical techniques in the audit context.
The topics to be studied include:
the study of the principles of auditing with specific
reference to computerised accounting information
systems;
EDP audit techniques;
statistical sampling techniques;
analytical review techniques;
audit related causes for company failures.