In December 1975, the State College of Victoria approved the introduction of the Bachelor of Education course at Melbourne State College and in April 1976 further approved that students who commenced the first year of the Higher Diploma of Teaching (Secondary) course at this Col- lege in 1974, and who subsequently met the Bachelor of Education course requirements, would be the first to qualify for the award of the Bachelor of Education.
Students who undertook the subjects French B and Stenographic Studies B in 1975 will be required to undertake appropriate bridging studies in order to qualify for the award of Bachelor of Education by the completion of the 1980 academic year.
Details of arrangements for the conduct of bridging studies will be available at enrolment in 1980.
Bachelor of Education 105
ACCOUNTANCY A (ACA00) 9 points
Two 1-hour lectures and two 1-hour tutorials a week throughout the year.
Special Requirement
Class participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite Nit Syllabus
An introduction to the theory and practice of accounting through a consideration of the 'Account- ing Cycle' for the following:
Sole traders running service or retail businesses. Emphasis is given to recording, reporting and evaluating accounting information together with an introduction to accounting principles and cur- rent accounting problems.
Manufacturers. Emphasis is given to budgeting and planning.
Non-trading concerns, small businesses, partnerships and companies. Emphasis is given to the special or different procedures encountered in each case.
Preliminary Reading
Goldberg. L & Hill, V R Elements of Accounting 3rd edn Melbourne: MUP 1966 Text
Accountancy Exercises — First Year Melbourne: MUP 1974
Hunter, M H & Allport, N J Accounting Sydney: Holt, Rinehart & Winston 1979 Assessment
Class assignments and tests comprise 30 per cent of the assessment, one 2-hour examination paper in mid-year — 30 per cent of the assessment, and one 3-hour examination paper at the end of the year — 40 per cent of the assessment.
Note Students must perform satisfactorily in all areas of assessment to be credited with a pass in this subject
ACCOUNTANCY B11 (ACB11) 6 points
Financial Accounting
Two 1-hour classes a week throughout the year.
Special Requirement
Class participation is an integral part of the subject, and the submission of all assignment work is compulsory.
Prerequisite: Accountancy A or an approved equivalent.
Syllabus
Data processing systems; manual, mechanical, and electronic.
Financial accounting for persons with proprietary interests in —
Sole trader: formation, recording. reporting and appropriating, profit, sale of business.
Partnership: legal authority, formation, operation, reporting and appropriating, profit, admission and retirement of partners, dissolution, acquiring an interest.
Company: legal authority, recording and reporting for formation, profit distribution, re- organisation, holding companies, liquidations, taxation authorities and financial auditors: analysis and interpretation, evaluation of accounting reports in the maintenance of shareholder capital.
Estate: accounting procedures and special rules in recording and reporting income, capital, investments, beneficiary and life tenant entitlements, legacies and devises.
Text
Cliff, R C led) Accounting Communication and Control Sydney: Butterworths 1978 Assessment
Class assignments comprise 20 per cent of the assessment, tests held during class time — 20 per cent of the assessment presentation of seminar papers — 10 per cent of the assessment, and one 2-hour examination paper at the end of the year — 50 per cent of the assessment.
Note Students must perform satisfactorily in all areas of assessment to be credited with a pass in this subject
106 Subject Descriptions
ACCOUNTANCY B22 (ACB22) 6 points
Management Accounting
Two 1-hour classes a week throughout the year.
Special Requirement
Class participation is an integral part of the subject, and the submission of all assignment work is compulsory.
Prerequisite: Accountancy A or an approved equivalent.
Syllabus
The contribution of accountancy to management including:
The recording of cost information for job process cost systems using historical and standard costs and absorption or variable cost methods for the purpose of product costing, inventory valuation and control.
Budgeting as an aid to planning and control.
Variable costing, cost-volume-profit relationships, relevant data and incremental analysis as aids to planning and decision-making.
Text
Accountancy Exercises — Advanced Melbourne: MUP 1973
Clift, R C led) Accounting: Communication and Control Sydney: Butterworth 1978 Assessment
Class assignments and tests comprise 40 per cent of the assessment,and one 3-hour examination paper at the end of the year — 60 per cent of the assessment.
Note: Students must perform satisfactorily in all areas of assessment to be credited with a pass in this subject.
ACCOUNTANCY Cl (ACC01) 4 points
Advanced Financial Accounting
One 2-hour seminar a week throughout the year. Classes are not held during periods of School Experience.
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B11 and 822, or an approved equivalent.
Syllabus
Consideration of financial accounting and reporting including:
Objectives of a firm and their reflection in accounting reports.
Accounting concepts and standards and their application to accounting reports.
Company reconstruction, holding company and group reports.
Methods of accounting for current assets, leaseholds, income tax, intangibles, liabilities and price levet changes.
Text
Cowan, T & Kenley, W Case Studies in Financial Accounting Sydney: Butterworths 1978 Henderson, S & Peirson, G Issues in Financial Accounting Melbourne: Cheshire 1975 Assessment
Assignments and tests set during the year comprise the assessment.
ACCOUNTANCY C2 (ACCO2) 4 points
Advanced Management Accounting
Two 1-hour seminars a week throughout the year. Classes are not held during periods of School Experience.
Bachelor of Education 107
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B11 and B22, or an approved equivalent.
Syllabus
Advanced management accounting including:
Management theory particularly as it relates to successful budgeting.
Planning, decision making and budget preparation including the capital budget.
The management accounting system including the documentation and flow of information particularly for overhead costs, recording of costs and establishment of unit cost particularly in a process cost system; and problems of allocating costs such as fixed overhead and joint costs of production.
Establishing the unit selling price and transfer prices between departments.
Text
Accountancy Exercises — Advanced Melbourne: MUP 1973 Assessment
Assignments and tests set during the year comprise the assessment.
ACCOUNTANCY C3 (ACC03) 4 points
Auditing
One 2-hour seminar a week throughout the year. Classes are not held during periods of School Experience.
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B11 or B22, or an approved equivalent.
Syllabus
A profile of a current audit practice; audit objectives; principles of internal control; systems analysis; development and implementation of audit techniques, review of EDP and sampling methods; legal requirements and the recommendations of the Australian Society of Accountants and the Institute of Chartered Accountants in Australia; current problems facing auditors;
auditing and the future.
Assessment
Assignments and tests set during the year comprise the assessment.
ACCOUNTANCY C4 (ACC04) 4 points
Taxation
One 2-hour seminar a week throughout the year. Classes are not held during periods of School Experience.
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite' Accountancy B11 or B22, or an approved equivalent.
Syllabus
The law relating to income taxation and related tax impositions levied in Australia with emphasis on. the conceptual and accounting implications, and their importance in the planning of business activities.
Preliminary Reading
Barrett. R Principles of Income Taxation Sydney: Butterworlhs 1975 Text
Master Tax Guide Sydney: CCH
108 Subject Descriptions
Assessment
Assignments and tests set during the year comprise the assessment.
ACCOUNTANCY C5 (ACC05) 4 points
Business Finance
One 2-hour seminar a week throughout the year. Classes are not held during periods of School Experience.
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy 811 or 822, or an approved equivalent.
Syllabus
The financial problems facing a firm in the implementation of investment, financing and dividend decisions. Risk, uncertainty and portfolio theory in investment analysis; capital investment including leasing; current asset management; and financing and dividend policies.
Text
Peirson, C G & Bird, R G Business Finance Sydney: McGraw-Hill 1976 Scorgie, M et al Interest — A Programmed Approach Melbourne: GUS 1976 Assessment
Assignments and tests set during the year comprise the assessment.
ACCOUNTANCY C6 (ACC06) 4 points
Development of Accounting Thought and Practice
Two 1-hour seminars a week throughout the year. Classes are not held during periods of School Experience.
Special Requirement
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B11 and B22, or an approved equivalent.
Syllabus
Early developments in accountancy; the concepts and theories forming the basis of accounting practice; efforts to arrive at acceptable accounting principles; influences on the development of accounting thought and practice — such as legal, economic and social influences and the work of accounting bodies; contemporary issues and current thinking in accountancy; and developments in the teaching of accountancy.
Assessment
Assignments set during the year comprise the assessment.