拉筹伯大学法律与管理学院
Faculty of Law and Management, La Trobe University
会计管理
Accounting for Managers
专题学习指南
Subject Learning Guide
Bundoora
Subject Co-ordinator: Dr. Susan Greer
会计学院
School of Accounting
Contents 内容
1.0 Subject information at a glance 3
2.0 Subject description 4
3.0 Learning and assessment 5
3.1 Learning objectives 5
3.2 Assessing the learning objectives 5
3.3 Assessment tasks 8
3.3.1 Mid-Semester Exam 8
3.3.2 Written Assignment 8
3.3.3 Final Examination 8
3.4 Assessment requirements and definitions 9
3.4.1 Passing the subject 9
3.4.2 Assessment criteria 9
3.4.3 Assignment format and submission 9
Assignment dates 9
3.4.4 Academic Plagiarism 10
3.5 Special circumstance processes 11
3.6 Faculty Language and Academic Skills Lecturers 12
4.0 Teaching arrangements 13
5.0 Learning resources 14
5.1 Prescribed and recommended texts 14
5.1.1 Prescribed Textbook 14
5.1.2 Recommended References 14
5.2 LMS/MOODLE 14
6.0 Feedback and quality assurance processes 15
7.0 Learning effectively in this unit 16
7.1 Keeping informed 16
7.2 Strategies for performing well 16
1.0 一目了然的主题信息。
1.0 Subject information at a glance
Subject Co-ordinator 主题协调员
Lecturer 讲师 ： Dr Susan Greer
Office location 办公地点: Social Sciences (SS) Bu ilding, level 2, room 214
Phone contact 联系电话: 9479-1312
Email address 邮件地址: s.greer@latrobe.edu.au*
Consultation hours 咨询时间: To be advised
请使用您在大学所用的电子邮件进行通信。
*Please use your university email account for all email communications.
Enrolment requirements 报名要求 :
This is a compulsory subject within the Master of Professional Accounting and the Master of
Accounting and Financial Management. It is worth a total of 15 credit points. Students are not
presumed to have any prior accounting skills or knowledge.
Subject delivery mode and location of lectures 讲座的传送方式及位置：
The method of instruction requires students to attend classes for 3 hours per week as follows:
1 X 2 hour lecture per week for 13 weeks Thursday 2.00 pm – 4.00 pm, in the Undercroft
lecture theatre. Lectures commence 28thJuly； and
1 X 1 hour tutorial each Wednesday for 12 weeks (no tutorials first week of semester).
Students are expected to attend all the lectures and tutorials.
Assessments:
Task Weight Due Date Learning Outcomes
Mid-sem. exam (1 hr) 25% Thursday 1stSeptember 1 – 5
Assignment 15% Thursday 29thSeptember
Final exam (3 hrs) 60% Formal exam period 1 – 9
Total 100%
Essential texts:
Carlon, S., Mladenovic, R., Loftus, J., Kimmel, P.D., Kieso, D. E., & J. J. Weygandt, (2009).
Accounting: Building Business Skills (3ndEdition), John Wiley & Sons Australia, Ltd.
The textbook is available for purchase from the La Trobe Univers ity bookshop. Copies are also
available in the University library.
Special study requirements:
Students with special needs whose participation in this unit might be limited by any study
requirements are encouraged to consult the Equ ity and Access Unit (EAU). Further information
and contact details for the EAU are ava ilable
主题描述
2.0 Subject description
这是一个重要的令学生了解会计的环境，并能准确沟通和组织信息内容。主题主要聚焦于编制财务报表的概念和技能的NU - 损益表，权益变动表，资产负债表和现金流量表 - 用发展的能力，分析和解释这些报告。
It is important that students understand the environment of accounting and be able to prepare
and interpret the information communicated by organisations. The subject focuses on the
concepts and skills necessary to prepare annu al financial statements – Income Statement,
Statement of Changes in Equity, Balance Shee t and Cash Flow Statement – as well as the
development of abilities to analyse and interpret these reports. The subject also introduces
students to managerial or cost accounting aspects of accounting.
ACC5AFM学号并不承担有关于任何学生之前的会计知识 。为完成进一步的计划完成会计科目的学生，及满足要求
会计专业技术资格认证的学生，主题作出贡献的，可以通过专业协会认可，关于专业技能方面的应用。
ACC5AFM does not assume that students have any prior knowledge of accounting. For
students planning to complete further subjects in accounting or to satisfy the requirements for
professional accounting accreditation, the subject contributes towards the aim of enabling the
application of specialist account ing skills recognised by the professional associations.
本课程旨在为学生提供
The subject aims to provide students with:
1. An introduction to the environment of accounting and the nature of accounting
information. 关于会计环境和会计本质信息
2. Competencies in the principles, processes and techniques by whic h economic data is
converted into accounting information. 能力的原则，流程和技术，其中的经济数据由会计信息转换成
3. An understanding of the the regulatory environment fo r financial reporting. 了解财务报告的监管环境
4. Competencies in the preparation and communication of the standard forms of annual
financial statements and familiarity with the elements of the reports, together with an
understanding of the benefits and limitations of these reports for decision-making.
5. An introduction to managerial accounting principles, methods and uses, in particular
budgeting.
6. The opportunity to demonstrate adequate research, writing and self-learning skills.
学习与评估
3.0 Learning and assessment
3.1 Learning objectives 学习目标
As a consequence of studying this subject, it is expected that you will be able to:
1. Understand the accounting environment: the natu re of financial accounting, its users and
uses, the types of business en tities and the assumptions on which accounting is based.
2. Appreciate the nature of assets, liabilities, owners’ equity, revenue and expenses and the
principal financial statements.
3. Analyse and record transactions in a simple accounting system.
4. Prepare basic financial reporting statements: In come Statement, Statement of Changes in
Equity, Balance Sheet and Cash Flow Statement.
5. Discuss and account for current (inventories, cash, and receivables).
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