Units

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Sample subject outline - Semester 1 2013

Note: Subject outlines often change before the semester begins. Below is a sample outline.

Rationale

IMPORTANT INFORMATION ABOUT THIS UNIT
Dates of placement at the workplace are: November/December (for semester 1) and June/July (for semester 2). The maximum number of students enrolled will be determined by the number of workplaces available. The School of Accountancy has a number of Workplace providers who are authorised to undertake work experience for students. The allocation of a student to one of the providers is carried out by the School. The program must occur at the designated time set by the School and cover a new accounting area where the student has not had previous work experience. The supervisor's report carries great weight in the assessment of this unit, therefore complete independence must be assured. For this reason, students would be required to attend an accounting workplace that is new to them. Students will not be paid for their attendance.

Rationale
This unit provides students with the opportunity to enhance and broaden their study of accounting by learning through a new work related experience. Students will be given the opportunity to experience the work that is performed by accountants and this will enable them to more effectively learn and practice accounting discipline knowledge and graduate capabilities.

Aims

The aim of this unit is to bring a sense of realism to the concepts being taught in face-to-face teaching and to appreciate the importance of graduate capabilities (such as problem solving, decision making, communication, working in teams, information and technology literacy) in the accounting workplace.

Objectives

Course Learning Goals (Postgraduate)

The QUT Business School has established the Assurance of Learning (AOL) Goals to meet contemporary industry needs and standards. Achieving these learning outcomes will assist you to meet the desired graduate outcomes set at QUT - aligned with other internationally renowned business schools. Students will develop the following capabilities relevant to a contemporary global and sustainable business environment:

Have knowledge and skills pertinent to a particular discipline (KS)

1.1 Well-researched knowledge and critical understanding applied to issues at the forefront of a specialised discipline area
1.2 Ability to select and use effectively a range of tools and technologies to locate and/or generate information appropriate to the disciplinary context

Be critical thinkers and effective problem solvers (CTA)

2.1 Apply logical, critical and creative thinking and judgement to generate appropriate solutions to problems in the disciplinary context

Be professional communicators in an intercultural context (PC)

3.1 Ability to create and present professional documents and/or reports using high levels of analysis/synthesis/evaluation for a range of contexts and audiences
3.2 Ability to orally communicate and justify ideas and information, at a professional level, for a variety of contexts and audiences, including peers and discipline specialists

Be able to work effectively in a Team Environment (TW)

4.1 Operate effectively and with flexibility to achieve common goals in collaborative settings, using a range of skills, including leadership, negotiation, reflection, proactivity and support for team members

Have a Social and Ethical Understanding (SEU)

5.1 Apply knowledge of the ethical, social and cultural dimensions relevant to business situations, including appropriate standards or codes of practice, to provide courses of action

Unit Objectives
On completion of this unit you should be able to:

1. Apply accounting discipline knowledge to real situations.
2. Reflect critically on practices in preparation for employment.
3. Record and evaluate performance in specific accounting situations.
4. Demonstrate effective, communication skills through interaction with peers, colleagues and clients, and the ability to work in a team.
5. Appreciate the culture, values and norms that are part of being a professional accountant in an accounting workplace.

The specific course learning goals and unit objectives that apply to this unit are shown in the assessment section of this unit outline.

Content

Essentially, the unit will consist of four major parts - performance of tasks, observations, discussions and collection of resources. The objective is for each student to have a varied experience. The emphasis should be on participating in activities, as it is through the practical application of theoretical concepts that the student will learn the most. However, the other three parts of the content are also important elements.

Approaches to Teaching and Learning

Admission to this unit will be based on an application via a website, a short personal diagnostic analysis by the student, short curriculum vitae with all relevant records, and an interview. Only students approved by the Unit Coordinator will be permitted to enrol in this unit.

The allocation of the students is undertaken by the School at the time designated by the School and covers a new accounting area where the student has not had previous experience.

This unit is mainly conducted at the workplace for 13 days and so most of the teaching and learning will take place in that location. To help in this regard, an employer's induction briefing should take place at the employer's workplace prior to the commencement of the program. Usually, the briefing will last approximately 2 hours. The employer will be asked to give the student two 'buddies' - one accountant and one office staff member. This will enable the student to obtain different perspectives of the workplace. The number of buddies relates to the size of the organisation.

The induction provides the opportunity to meet the various parties who are involved in the program. The employer should outline:

the objective of the organisation and the organisational structure

policies relating to the starting and finishing time of each day, dress standards, use of computers and confidentiality of client material

where the student will be located and how they can be contacted

who the 'buddies' will be and the various roles they will provide the types of activities the student may be involved in

A key element of learning is the preparation of a reflective journal (online blog). At the end of each day, students are required to complete a Journal relating to the experiences had during the day. This journal should be completed daily to ensure a record of what was done and what was learnt are saved.

The final report and presentation provides the opportunity for students to critically reflect upon what they have learnt, their strengths and weaknesses, and what they would have done better if they were faced with the situation again. The reflective journals inform both the final report and the presentation.

Assessment

The assessment in this unit aims to support achievement of the learning objectives for both Discipline Knowledge and Other Graduate Capabilities. Assessment has been designed in order to allow to both:

Receive feedback on learning as progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and

Demonstrate learning in order to achieve a final grade (summative assessment).

This unit is assessed on a satisfactory/unsatisfactory basis. The final grade for this unit will therefore be an "S" or a "U". Students must obtain a satisfactory result for each item of assessment in order to obtain a satisfactory grade overall. This grade does not impact on the student's GPA.Students will receive feedback in various forms throughout the semester which may include:

Informal: worked examples, such as verbal feedback in class, personal consultation and in the workplace

Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
(both from in the workplace and by QUT staff)

Direct: to individual students, either in written form or in consultation

Indirect: to the whole class

Assessment name: Supervisor's Report
Description: Feedback on such things as knowledge of content, performance of tasks, communication, working with others and professionalism. It should be completed on the last day of the program and will be signed by the student and the supervisor. Students will should be given a copy and a copy will be provided to the Unit Coordinator.
Weighting: Satisfactory must be achieved
Length/Duration: A standard form has been developed for use by the employers.
Formative or Summative: Formative and Summative
Relates to objectives: Unit Objectives: 1, 3, 4 and AOL goals: KS (1.1) and (1.2), CTA (2.1)
Internal or external: Internal
Group or individual: Individual
Due date: End of placement

Assessment name: Student Final Report
Description: This report will include an overview of the employer organisation, a discussion of key themes that emerged from the work experience and their application in future professional practice and a reflection on the program.
Weighting: Satisfactory must be achieved
Length/Duration: 3,000 words (maximum excluding appendices)
Formative or Summative: Summative
Relates to objectives: Unit Objectives: 2, 3, 4, 5 and AOL goals: KS (1.1), CTA (2.1), PC (3.1), TW (4.1), SEU (5.1)
Internal or external: Internal
Group or individual: Individual
Due date: Week 2

Assessment name: Presentation
Description: Students will be required to use appropriate presentation skills to share their experiences with others. Students will draw on their daily reflective journal exploring a topic from their placement relevant to graduate accountants.
Weighting: Satisfactory must be achieved
Length/Duration: 10 minutes (maximum including questions)
Formative or Summative: Summative
Relates to objectives: Unit Objectives: 2, 3, 4, 5 and AOL goals: PC (3.2)
Internal or external: Internal
Group or individual: Individual
Due date: Weeks 5 and 6

Academic Honesty

QUT is committed to maintaining high academic standards to protect the value of its qualifications. To assist you in assuring the academic integrity of your assessment you are encouraged to make use of the support materials and services available to help you consider and check your assessment items. Important information about the university's approach to academic integrity of assessment is on your unit Blackboard site.

A breach of academic integrity is regarded as Student Misconduct and can lead to the imposition of penalties.

Resource materials

Texts
There is no prescribed text for this unit

References
Jones, A. & Sin, S. (2003) Generic Skills in Accounting: Competencies for Students and Graduates, Prentice Hall.

Risk assessment statement

You should make yourself aware of the workplace health and safety issues at your workplace as per the Student Manual for this unit.

You should also familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.

You should also familiarise yourself with evacuation procedures operating in your workplace as per the Student Manual for this unit.

Disclaimer - Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of semester.

Last modified: 24-Jan-2013