Found 1146 study abroad units
AMN465 Public Relations Foundations
Unit information
- School/discipline
- School of Advertising, Marketing And Public Relations
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
AMN465 Public Relations Foundations introduces students to public relations as a management function in contemporary organisations. Public relations is based on the management of relationships between organisations and the groups or individuals on whom their success or failure depends. This unit lays the foundation for students to begin to explore the nature of such relationships, and the tools, theories and strategies which may be deployed to successfully manage relationships between organisations and their publics.
AMN468 Crisis and risk: Communicating for brand trust and reputation
Unit information
- School/discipline
- School of Advertising, Marketing And Public Relations
- Study level
- Postgraduate units
- Availability
- Semester 1 (February)
Unit synopsis
Crises and risk like product failures, cyber security incidents, and accidents affect brand and organisational trust and reputation. In this unit, you will learn how to communicate before, during, and after crisis and risk events to support stakeholder trust and mitigate long-term implications on sales and market value. Learning how to navigate crisis and risk is an important skill for business and communication professionals.
AYB106 Accounting Processes and Systems
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Accounting data is the basis for decision making in any organisation, making it important for any business professional to have a foundational level of knowledge and understanding of modern financial and managerial accounting theory and practice. Accordingly, this unit provides students with introductory knowledge of modern financial accounting theory and practice to develop an understanding of how accounting data is used to inform decisions in organisations. The unit covers financial procedures and reporting for business entities, analysis and interpretation of financial statements, planning, control, business decision making and information communication technologies.The knowledge and skills developed in this introductory unit are relevant to students in accounting and non-accounting majors.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB115 Governance, Fraud and Investigation
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February)
Unit synopsis
The role of a forensic accountant involves many different tasks including profiling, interviewing, expert witness work and risk management. Fraud is an ever present problem in a technology driven business environment and understanding how fraud occurs and can be prevented and detected is becoming a necessity for business operations. Governance issues have an increasingly large impact on business due to the electronic and global nature of business operations. Therefore, an understanding of how IT governance assists forensic accountants in their risk management role, particularly in relation to fraud detection and prevention, is particularly important. From a legal perspective, understanding criminal and civil jurisdictions, gathering evidence, interviewing suspects, knowledge of evidentiary rules and the expert witness role is essential knowledge for those wishing to enter the forensic accounting profession
AYB200 Financial Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February)
Unit synopsis
External financial reports are a legal requirement for companies under the Australian Corporations Act and provide decision-useful information for interested users. Therefore, it is a requirement for accountants working in industry to know and understand: accounting concepts and procedures; specific technical accounting and legal requirements; and, general professional and ethical concepts. These are required in order to be able to prepare, present and explain external financial reports for users. Similarly, this knowledge and skill is a requirement for auditors who perform audits and reviews of external financial reports.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB201 Financial Accounting and Reporting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
External financial reports are a legal requirement for companies under the Australian Corporations Act and provide decision-useful information for interested users. Therefore, it is a requirement for accountants working in industry to know and understand: accounting concepts and procedures; specific technical accounting and legal requirements: and, general professional and ethical concepts. These are required in order to be able to prepare, present and explain external financial reports for users. Similarly, this knowledge and skill is a requirement for auditors who perform audits and reviews of external financial reports.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB202 Management Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Management accounting is the sourcing, analysis and communication of decision-relevant information - both financial and non-financial – used by firms to generate value and maintain a competitive advantage. Accordingly, all firms, regardless of industry type or size, make use of a range of management accounting practices. Accountants need to know about these concepts, techniques, and sustainibility practices used by firms to allocate costs to products or services; plan, control and measure performance; and be able to identify and provide management with relevant information to inform their decision making.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB203 Taxation
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
As many business decisions involve a consideration of the taxation implications, Accountancy graduates should possess a basic knowledge of the Australian taxation system so that they can develop skills required for professional practice. The purpose of this unit is to enable students to develop an understanding of the basic fundamentals of taxation. AYB203 Taxation is a prerequisite for AYB320 Advanced Taxation Law.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB205 Law of Business Entities
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 2 (July)
Unit synopsis
Under Australian law, both individuals and businesses may organise their affairs through various types of business structures. Each structure has characteristics that differ and each structure affects the nature of their responsibilities, obligations, internal and external relationships. Accountants are often called upon to audit, advise and assist clients with their business endeavours and are required to understand the attributes of such business structures and the laws and regulations that affect them.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB221 Accounting Systems and Analytics
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February)
Unit synopsis
Accounting information systems are an essential element of any business. An appreciation of accounting in a modern electronic environment, how accounting systems are designed and how analytics can be applied in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to accounting information systems environment.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB227 International Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings and assets and key performance indicators and ratios, for example, return on assets. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB230 Corporations Law
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Individuals and businesses may organise their affairs through various legal structures. One of the most common ways to organise a business structure is through incorporation. Accordingly, accountants should have a detailed knowledge about corporations as a particular type of business structure.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB232 Financial Services Regulation and Law
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 2 (July)
Unit synopsis
This course is developed for students who will be, or intend to embark on careers as, financial advisors and planners, accountants, auditors, business analysts and stockbrokers. It is designed to aid the students' understanding of the regulatory fundamentals and the key provisions of the law and regulations relating to corporate securities and financial services.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB240 Superannuation and Retirement Planning
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 2 (July)
Unit synopsis
Mandatory superannuation savings under the Australian retirement incomes policy have seen the superannuation industry grow to nearly $3 trillion, with almost all workers now having superannuation benefits. Expansion of superannuation fund and investment choice has also increasingly shifted investment decision-making to superannuation fund members. Superannuation has become an almost universal benefit affecting virtually every business and employee. However, the superannuation system is complex and subject to a broad range of regulation governing all facets of the operations of the superannuation industry. This unit introduces students to the Australian superannuation system and the regulatory framework under which it operates. Knowledge and understanding of superannuation is important to financial planning, accounting graduates, particularly if they will be involved with the superannuation advice to clients or employers, administration or auditing of superannuation funds.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB250 Personal Financial Planning
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February)
Unit synopsis
With the increasing complexity of taxation laws, the ageing population and the focus on self-reliance in retirement, individuals expect their financial advisers to be professionally equipped to assist them in effective investment and risk management and also with complex retirement planning strategies. As a result, many professional accounting firms, banks and independent financial advise firms now offer financial planning services as part and parcel of the services they are offering to their individual clients. QUT graduates who have acquired skills and knowledge in this area will have a definite competitive advantage when seeking financial planning related employment.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB301 Audit and Assurance
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Audit and Assurance is a third year unit, which is included in the degree program to enable students to comprehend 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 computerised information systems (CIS) audit processes. The unit builds on the knowledge of accounting and accounting standards acquired in prior units by enabling students to understand in detail the audit process (including professional auditing standards and techniques and ethical requirements) which leads to the auditor providing an opinion on the truth and fairness of financial reports of various types of entities.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB311 Financial Accounting Issues
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
This unit extends the knowledge acquired in earlier accounting units to examine accounting theories and reporting practices adopted in the financial statements of reporting entities and publicly listed companies to meet the decision-making needs of external parties. Emphasis is placed on developing an understanding of, and the ability to critically evaluate, how regulatory requirements and incentives affect financial reporting. The unit explores the different governance models of corporations and relates them to their financial reporting environment. This framework provides a basis for examining specific accounting issues with an emphasis on both the application of specific accounting measurement models (e.g. historic cost versus fair value) or regulatory provisions (e.g. continuous disclosure requirements). The unit also analyses key issues of debate in the international arena.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB320 Advanced Taxation Law
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February)
Unit synopsis
As many business decisions involve a consideration of the taxation implications, accountancy graduates should possess knowledge of the Australian taxation system so that they can develop skills required for professional practice. The purpose of this unit is to enhance student's understanding of taxation concepts by extending the basic fundamental principles learned in AYB219 Taxation Law and exploring advanced taxation concepts in more depth.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB321 Strategic Management Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Strategic management accounting is a key component of the overall skills base of today’s professional accountant. This unit will provide an in-depth understanding of management accounting techniques designed to support strategy by building on the technical knowledge gained in AYB202. The unit examines the strategic management accountants’ role in dynamic organisations and considers the skills and competencies that management accountants should develop to stay competitive as value-adding members of management teams in the global business environment. By the end of this unit, students will be able to identify and analyse complex situations from a strategic perspective and generate a range of effective alternative options and innovative solutions suitable for real-world situations.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB340 Company Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
As an accountant, most of the work you will undertake as a practitioner will involve accounting for companies. In this context, accountants are required to interpret and apply accounting standards, and other statutory requirements governing the accounting procedures reflected in the content of a company's financial statements. This unit contributes to the knowledge and technical skills you will need to prepare and present financial statements for companies. This unit builds on the prerequisite units by applying accounting principles to complex company accounting issues and building upon your understanding and knowledge of ICT in accounting. It provides a foundation for subsequent units by developing critical analytical skills through an examination of theoretical accounting issues, accounting regulation and practice.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYB341 Forensic and Business Analytics
Unit information
- School/discipline
- School of Accountancy
- Study level
- Undergraduate units
- Availability
- Semester 2 (July)
Unit synopsis
With the digitisation of information, management have become increasingly reliant on comprehensive and timely data driven reporting as their primary mechanism for capturing and evaluating business performance and for making urgent, strategic, high-risk decisions. This unit provides students with theoretical and practical skills in forensic and business intelligence through the use of SAS and other technologies, to investigate business related data resources to identify fraud, and to support corporate performance and decision making.
Approval required
You can only enrol in this undergraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN411 Audit and Assurance Services
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
This unit will enable students to develop an appreciation of the audit function and to better understand the main aspects of auditing and how it fits into the overall business environment. The unit builds on other accounting units studied as part of the overall course and applies other concepts and techniques previously learned to this specific area.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN414 Cost and Management Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
The objective of management accounting is to deliver effective business insights to help managers of organisations (profit and non-profit) achieve the strategic goals of their firm. In this unit you will learn to evaluate data and perform analytical techniques that support decisions such as costing a firm's products or services, budgeting, and performance management.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN416 Financial Accounting Processes
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
All firms need to prepare financial statements at least annually. AYN416 provides a comprehensive introduction to financial accounting processes from both a practical and theoretical viewpoint. Being the first accounting unit in the Master of Business (Professional Accounting) AYN416 also provides the foundation for studies in all the other accounting related units in the degree course particularly AYN417 Corporate Accounting and AYN418 Advanced Financial Accounting.
AYN417 Corporate Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
A large number of entities are companies rather than, for example, sole traders or partnerships. Accordingly, a significant amount of the work you will undertake as a practitioner will involve accounting for companies. In this context, accountants are required to interpret and apply accounting standards, and other statutory requirements governing the accounting procedures reflected in the content of a company's financial reports. Accountants are also required to integrate and apply academic accounting knowledge to solving problems that arise in practice. This unit contributes to the knowledge and skills you will need to prepare financial reports for companies.This unit builds on the prerequisite unit by applying accounting principles to complex company accounting issues. It also provides a foundation for subsequent units, which develop critical analytical skills through an examination of theoretical accounting issues, accounting regulation and practice.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN418 Advanced Financial Accounting
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
Financial accounting is concerned with communicating information about an entity's financial position and performance to meet the decision making needs of external parties. This unit examines the accounting and reporting practices of reporting entities, particularly listed public companies. Emphasis is placed on developing an understanding of, and the ability to critically evaluate, the various regulatory requirements governing financial reporting. The unit commences with an overview of the financial reporting environment and theories that seek to explain the accounting policy choices of management. This framework provides a basis for examining specific accounting issues with particular emphasis on both the application of specific accounting techniques/rules and the conceptual/theoretical issues associated with alternative accounting methods.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN424 Accountability of Transnational Corporations
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
As business and financial markets have become increasingly globalised, the significance of the differences in international accounting policies and disclosure and reporting practices, has become more important, especially from the perspective of managers, financial analysts and other users of financial statements. This unit is designed to provide students with an insight into, and an appreciation of, many of the financial accounting reporting, disclosure and enforcement issues faced by global corporations in an international business environment. This unit provides you with an understanding of the unique financial accounting and reporting, taxation and corporate governance issues associated with global business operations including issues related to the political lobbying activities of both accounting standards and standard-setters. It will assist you to develop the skills necessary to analyse, compare, contrast, and report on the performance levels of global corporations.
AYN438 Taxation Law and Practice
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
This unit builds on students’ previous knowledge of business and corporations law to introduce the statutory framework of the Australian taxation system. Elements in the determination of taxable income and the levying of income tax are examined including general and specific categories of assessable income and allowable deductions, capital gains tax and administration aspects of the tax system. The unit also provides a brief overview of the taxation of partnerships, trusts and companies, the goods and services tax (GST), and fringe benefits tax (FBT). Emphasis is placed on developing students' practical skills and problem solving through research, analysis and application of taxation legislation.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN443 Accounting Information Systems and Analytics
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
In this unit, we look at how computers and accounting information systems are used in the modern day business environment. An appreciation of accounting in a computerised environment, how accounting information systems are designed and how application software can be used in accounting, are therefore crucial to the study of real world accounting systems. This unit builds on the knowledge attained in the prerequisite subjects and applies it to an accounting information systems environment.
Approval required
You can only enrol in this postgraduate unit if you meet the specified requirements and have significant background knowledge in the area of study. After you apply, we will assess the units and your background knowledge and let you know the outcome.
AYN456 Business and Corporations Law
Unit information
- School/discipline
- School of Accountancy
- Study level
- Postgraduate units
- Availability
- Semester 1 (February) and Semester 2 (July)
Unit synopsis
As many business decisions involve consideration of business and corporate law, postgraduates with an accountancy degree should possess a functional understanding of Australia's legal system. Knowledge of business and company law will equip them with skills for professional practice as well as enhance their capacity to navigate increasingly complex business landscapes. This unit introduces students to Australia's legal environment, developing students' knowledge and understanding of core principles of law while also introducing basic research and analysis skills essential to effective decision in this space.