Master of Accounting

Course 261-AA (2008)

Note: This is an archived Handbook entry from 2008.Search for this in the current handbookSearch for this in the current handbook

Year and Campus: 2008
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Level: Graduate/Postgraduate


Graduate School Office, Faculty of Economics and Commerce
Course Overview: The overall aim of the Masters of Accounting is to improve students' applied knowledge, skills and capabilities as accounting professionals and broaden students' horizons intellectually. The degree is designed to stimulate students' awareness of existing and emerging issues, and advance students' skills in identifying and solving accounting and business analysis problems of an applied nature.

Objectives: On successful completion of this course, students should be able to:
  • Identify and analyse the thinking and developments of leading contemporary accounting and business systems in relation to financial accounting, performance management, cost management, accounting-based equity security valuation, business systems and auditing, which are the six major accounting areas covered in this course;
  • Demonstrate advanced critical and strategic thinking skills, capabilities and competencies in relation to accounting and business analysis issues and problems;
  • Apply technical and analytical skills, using relevant decision frameworks and empirical research evidence, to address specific accounting and business system problems; and
  • Identify and critically evaluate accounting and business system issues emerging from strategic developments in practice and regulation.

On successful completion of this course, students should be able to demonstrate the following attributes and skills:

  • Oral communication, particularly in relation to presentation preparation and delivery skills;
  • Synthesising information;
  • Problem identification and analysis;
  • Critical thinking;
  • Problem solving skills collaboratively in teams;
  • Research, which includes accessing information and evidence from a range of sources; and
  • Written communication, particularly in relation to presenting articulate analyses and arguments.
Course Structure & Available Subjects:

The Master of Accounting 12 Subject Program consists of twelve semester-length subjects comprising five core subjects and seven elective subjects over three semesters full-time or six semesters part-time.

Subject Options:

Five core subjects:

Study Period Commencement:
Credit Points:
Semester 1, Semester 2

Seven elective subjects:
Recommended electives

Study Period Commencement:
Credit Points:
Semester 1
Semester 1, Semester 2
Semester 1, Semester 2
Semester 1, Semester 2
Semester 1, Semester 2, Summer
Semester 1, Semester 2
Semester 1, Semester 2
Semester 2
Semester 1, Semester 2

Students may be able to select other 600 level subjects from the offerings within the Faculty of Economics and Commerce. This will be subject to the student having the required pre-requisite subject(s) and the approval of the Program Director and subject coordinator.

Sequence of Study 12 Subject Program

Year 1 - Semester 1

  • 306-663 Issues in Corporate Reporting
  • 306-666 Advanced Auditing and Assurance Services
  • Two elective subjects

Year 1 - Semester 2

  • 306-664 Strategic Management Accounting
  • 306-665 Managing Information Technology
  • 306-667 Accounting Information and Security Valuation
  • One elective subject

Year 2 - Semester 1

  • Four elective subjects


Students must complete 150 points under the structure listed above in order to qualify for the Master of Accounting.

Entry Requirements: The minimum entry requirement is an undergraduate degree of good academic standing in accounting or its equivalent and at least one year of documented relevant work and/or professional experience post degree completion.

Students who have successfully completed the Institute of Chartered Accountants in Australia (ICAA) PY/CA Program or the CPA Australia CPA Program may receive a maximum of four credits for Master of Accounting subjects.
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support:

Graduate Attributes: None
Notes: Students who include a winter semester subject as one of their final subjects in the Master of Accounting course may not be eligible to graduate from the program until after results are released in December of the same year.

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