| source University of Western Australia (X) |
level |
department UWA Business School (X) |
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
This unit provides an introduction to financial reporting as well as a foundation for those who may later wish to specialise in accounting. No prior knowledge of the subject is required. Topics include the core concepts and practices underlying the preparation of financial statements, financial statement analysis and the factors in the business environment that influence the demand and supply of accounting information. The understanding of the business environment, measurement concepts and analytical skills gained through this unit are relevant to both accounting and non-accounting majors.
Score: 9.381912 Details | Listing | Web page
This unit provides an introduction to the role of cost accounting in organisations. It focuses on the fundamental tools and approaches used for classifying and assigning the various types of costs incurred in an organisation. Tools for planning and control (including master budget, flexible budgets and variances), and cost information for decisions (including cost behaviour, decision making and relevant information) are also studied.
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
This unit focuses on the strategic aspects of management planning and control for profit-seeking firms and examines the contribution management accounting makes in setting and maintaining organisational direction. Topics include the development of performance measurement and evaluation systems within decentralised firms; the use of financial and non-financial performance measures for evaluating business unit performance; pricing intra-organisational exchanges; the cost allocation problem; and contemporary topics such as strategic cost management, customer profitability analysis and investment in new technology.
Score: 9.381912 Details | Listing | Web page
This unit provides students with an appreciation of the development and use of performance measures for public sector and not-for-profit organisations of differing size, complexity, function and structure. Topics include the development of key performance indicators (KPIs); contemporary philosophies and approaches to performance measurement in the public and not-for-profit sector; financial and non-financial performance measures and evaluation techniques. Aspects of performance auditing and evaluation are considered. These concepts are applied to differing organisational contexts including government service-providing agencies (e.g. education, health, community welfare and justice), government business enterprises (e.g. water, gas and electric power corporations) and not-for-profit organisations.
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
This unit acquaints students with some of the ethical issues they are likely to encounter in their professional career. The emphasis is on developing skills in identifying ethical problems and duties, specifying alternative solutions and considering the consequences of these alternatives. Topics include basic frameworks for ethical problem solving; the role of professional associations and self-regulation; independence; 'whistleblowing'; conflicts in the workplace; discrimination; and the relationship between law and ethics.
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
This unit explores the regulation of financial reporting, the role of participants in the financial reporting framework (financial report preparers, users and regulators) and the preparation of financial reports. The topics include when to recognise assets, liabilities, revenue and expenses and how to apply various measurement methods.
Score: 9.381912 Details | Listing | Web page
This unit provides an introduction to auditing and an overview of the audit process and brings together many of the issues considered in other units studied as part of the Commerce degree program. Topics include auditing concepts and procedures; the scope and limitation of auditing; auditing standards and responsibilities; legal aspects; internal control; audit risk analysis; audit evidence; and impact of CIS on auditing and audit reports. The unit also addresses many of the current issues affecting the auditing profession including the growing area of assurance services.
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
Score: 9.381912 Details | Listing | Web page
This unit focuses on the human information-processing behaviour, judgement quality and decision-making skills of users and producers of accounting data. It introduces some of the concepts related to judgement and decision making and provides an appreciation of the literature and issues.
Score: 9.381912 Details | Listing | Web page
This unit is centred on a detailed study of aspects of an organisation's accounting information system, with special reference to computer-based systems.
Score: 9.381912 Details | Listing | Web page
This unit is constructed around an integrated public sector planning, financial management and performance measurement framework which facilitates discussion of related topical issues. Students who have relevant work experience are required to complete a substantive project demonstrating the relevance to their organisation of one or more of the issues covered. Other students may submit a more theoretical report on a relevant topic.
Score: 9.381912 Details | Listing | Web page
This unit focuses on the relationship between accounting and human behaviour, organisational structures and processes, and the changing social, political and technological environment of the enterprise. Particular emphasis is placed on the design and implementation of budgetary systems, and related planning and control procedures.
Score: 9.381912 Details | Listing | Web page
This unit examines the development of accounting methodology and theory, with emphasis on empirical research traditions—in particular market-based research—and the theoretical and institutional framework within which controversies are resolved.
Score: 9.381912 Details | Listing | Web page
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