Courses Structure

The Bachelor of Business (Accounting) is designed to be a three-year full-time degree. The mode of delivery is face-to-face supported by blended learning technologies using the Canvas Learning Management System.

The course consists of 24 units that have been designed to:

Develop a portfolio of generic skills including group work, interpersonal communication, problem-solving and leadership.
Acquire knowledge, skills, and abilities in the accounting profession.
Apply business and accounting theory in practice.
Build a portfolio of work integrated learning to facilitate employability and networking.

A Capstone unit is offered at the end of the course to give students the opportunity to undertake an industry-specific project of interest and exhibit what they have learned and achieved throughout their DHE learning experience.

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Year 1 (Level 1) 8 Units

Year 2 (Level 2) 8 Units

Year 3 (Level 3) 8 Units

Code	Unit Title	Prerequisites	CPS
ACC101	Accounting for Decision Making	-	12
BUS101	Business and Professional Communications	-	12
MKT101	Fundamentals of Marketing	-	12
BUS102	Statistics for Business Analysis	-	12
BUS103	Business Economics	-	12
BUS104	Introduction to Management	-	12
ACC102	Transactional Accounting	ACC101	12
BUS105	Fundamentals of Finance	-	12

Code	Unit Title	Prerequisites	CPS
BUS201	Business Information Systems	-	12
BUS202	Business Law	-	12
ACC201	Accounting Regulation	ACC102	12
ACC202	Company Law	BUS202	12
BUS203	Corporate Finance	BUS105	12
ACC203	Corporate Accounting	ACC102	12
ACC204	Management Accounting	ACC101	12
BUS205	Business Research Methods	BUS104	12

Code	Unit Title	Prerequisites	CPS
BUS301	Project Management	120cps (10 units) incl. BUS104	12
ACC301	Business Analysis and Valuation	ACC203	12
BUS302	Business Leadership	120cps (10 units) incl. BUS105	12
ACC302	Taxation	120cps (10 units) incl. BUS202	12
ACC303	Data Analysis for Accountants	120cps (10 units) incl. BUS102	12
BUS303	Ethics in Business	120cps (10 units)	12
ACC304	Auditing and Assurance	120cps (10 units) incl. ACC203	12
BUS304	Capstone Unit (Accounting)	120cps (10 units) of which 60cps must be accounting	12

Unit Description

ACC101 Accounting for Decision Making

The aim of this unit is to provide students with a framework to learn accounting concepts and use accounting information required to make key business decisions. Students will learn how to apply fundamental accounting concepts to prepare financial reports and to analyse and interpret this information in the decision-making process. Additionally, students will learn how to use management accounting budgets and planning techniques in making critical financial decisions. Overall, this unit provides students with the necessary financial knowledge and skills for their future roles in the world of business.

ACC102 Transactional Accounting - Elective

This aim of this unit is to introduce students to manual and computer-based financial information systems and the role technology plays in accounting. The unit is focused on the accurate recording of business transactions according to the principles of double entry accounting and ensuring that the accounting information provided in reports is valuable for decision making purposes. In addition, and where appropriate, relevant links are made with the concept of internal control and management accounting.

ACC201 Accounting Regulation

The aim of this unit is to provide students with a framework for understanding, evaluating and applying the requirements of selected accounting standards and pronouncements. The knowledge and skills gained will develop competency in interpreting business financial reports. Students will also acquire an appreciation of how accounting standards and pronouncements shape the financial reporting environment within which businesses operate.

ACC202 Company Law

This unit aims to introduce students to the origins of Australian corporate law and corporate structure along with other forms of business organisation. The unit will highlight the incorporation of companies, and directors’ duties within the context of corporate governance. It will encompass shareholders’ rights and the raising of various forms of business financing. Corporate insolvency, administration and winding up, will be analysed through case studies. Students will actively engage in group work to assist transitioning into the work environment.

ACC203 Corporate Accounting

The aim of this unit is to provide students with a broad understanding of accounting standards, and other legal requirements, that have particular relevance to corporate forms of business. With primary emphasis on publicly listed companies, students are introduced to various financial reporting activities that are unique to companies. The syllabus topic sequencing broadly matches the cycle of life as applied to a company – birth, maturation, forming relationships and, occasionally, demise. The unit will assist students in the development of knowledge and skills required to work successfully in a corporate environment.

ACC204 Management Accounting

This unit provides students with the core skills in management accounting, costing, budgeting and performance management. Students will be introduced to the concepts of management accounting in contemporary business environments; costing systems; and application of cost allocation methods. This unit will require students to practically perform cost – volume – profit analysis; budgeting; standard costing and variance analysis with flexible budgets. The concept of performance evaluation in divisional organisations, transfer pricing, responsible accounting and the balanced scorecard are also covered in this unit.

ACC301 Business Analytics and Evaluation

The aim of this unit is to provide students with a framework for understanding and using financial statements. Students who complete this unit will have practical and in-depth knowledge of accounting valuation. Students will engage in group work to enhance their learning and compare and integrate their perspectives with those of other group members. Students will also be able to apply various accounting and financial analysis techniques within a range of business contexts.

ACC302 Taxation

This unit aims to foster an understanding of the principles and practice that underpin the Australian taxation system. The main emphasis is on taxation principles associated with the Income Tax Assessment Acts, 1936 and 1997 as amended, together with those acts which are complementary to the Assessment Act. The unit provides students with the skills and expertise to tread more confidently through the tax law maze and enhance student’s ability to identify and evaluate taxation issues and tax planning opportunities

ACC303 Data Analytics for Accountants

In this unit students will learn the importance of data and analytics in an accounting environment. Students will be equipped with the data analytics skills and techniques to analyse accounting data to address accounting-related problems. The unit develops insights and understanding of financial and non-financial performance by examining large data sets from past financial and non-financial information and events. Advanced excel tools will be introduced to assist students in the analysis and interpretation of data in the decision-making process.

ACC304 Auditing and Assurance

This unit aims to familiarise students with the underlying concepts and objectives of auditing and the subsequent reporting function of the auditor. The unit covers both theoretical and practical aspects of auditing and in particular aims to integrate the concepts of auditing with practical approaches taken by the auditor to ensure students gain a complete picture of the audit process. Students will also be exposed to ethical requirements, corporate governance and other current issues in auditing and assurance. The unit is applied in nature and will require students to work through learning resources and assessment tasks based on contemporary auditing standards and real-world auditing case studies.

BUS101 Business and Professional Communications

The unit provides the fundamentals of information exchange in a business context. It aims to provide students with fundamental academic and business skills needed to undertake higher education studies with an emphasis on investigations, literacy and presenting information. Upon completion of this unit, students are expected to develop well designed and written academic and business documents, draw upon negotiation and communication skills necessary for successful participation in the modern workplace.

BUS102 Statistics for Business Analysis

The aim of this unit is to provide students with skills and knowledge on basic statistical concepts and how these can be applied in a variety of business disciplines, including, marketing, finance, economics and accounting. Students will learn how to explain business issues using descriptive statistics, different types of data as well as hypothesis testing. Students will also learn basic probability theory and how it is related to business decision-making. Students will apply statistical techniques such as correlation, linear regression and forecasting with time series data using a statistical software.

BUS103 Business Economics

Business economics aims to introduce students to theories of microeconomics and macroeconomics focusing on business and government policy applications. Students will use economic concepts to improve decision making in business and government by:

understanding how individuals, businesses, and governments make decisions by applying economic concepts;
learning how business pricing decisions are made and influenced by market structures and the macroeconomic environment;
recognising how the current economic environment and government respond to economic challenges; and
understanding how economic performance is measured utilising economic indicators.

BUS104 Introduction to Management

This unit will introduce the fundamental principles of managing businesses including the development of key management concepts and models. The core functions of management, planning and decision making, organising, controlling, leading and motivating, will be studied. By the end of the unit, students will understand globalisation, corporate social responsibility, ethics in business and key aspects related to the fundamentals of managing a business.

BUS105 Fundamentals of Finance

This unit aims to introduce students to the financial system in Australia, by paying particular attention to differences between financial instruments, markets, and institutions. It focuses on how companies can raise funds by issuing securities in financial markets including the equity and debt markets. Upon completion of this unit, students are expected to be able to apply the concept of time value of money in the calculation of present and future values of cash flows as well as for the purpose of valuing financial securities. Finally, students will learn to critically analyse the role of risk and return in financial investments and decision-making.

BUS201 Business Information Systems

The aim of this unit is to provide students with business analysis techniques, frameworks and models to assist students in understanding the contribution of business information systems in a range of business contexts. The unit explains the role and purpose of business information systems; effectiveness of information and knowledge management; and associated ethical issues. Students will learn the current concepts, processes and technologies in business intelligence and business analytics, and will be equipped to use selected analytics, to interpret solutions to business related problems, and to provide relevant business advice.

BUS202 Business Law

This Unit aims to develop an understanding of the Australian legal system. The unit examines the topics of Australian Consumer Law, the tort of negligence and contract law. Secondly, the unit seeks to develop an understanding of various forms of legal entities in business and commerce, such as partnerships and corporations, seeking to develop good corporate governance through examining the responsibilities of those involved in business with an emphasis on directors’ duties. Finally, the unit aims to develop the skills of critical analysis, communication and the legal answer method.

BUS203 Corporate Finance

This unit focuses on how business creates value by making ethical and informed capital budgeting decisions. The course will teach students how to identify cash flows associated with an investment project, review and evaluate independent and mutually exclusive projects. Students will learn how businesses have access to different sources of funding, and the cost of using various sources of capital. The theory of capital structure and considerations of profit distributions by businesses are also taught in this unit.

BUS204 Business Research Methods

The aim of this unit is to provide students with the knowledge and skills to conduct business and academic research. Students who complete this unit will be equipped with the following capabilities, knowledge, and skills:
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define and explain the operations of the research process in a business environment;
apply research methodologies and techniques;
describe and identify different data analytical techniques by using quantitative and qualitative research methods; and
outline a methodological framework to develop a research project and communicate its research findings.

BUS301 Project Management

The aim of this unit is to provide students with the essential knowledge and skills to make effective contributions in the completion of projects in their place of employment. By the end of the course, students will be able to:

explain the importance of project management in organisations;
identify, scope, select, and authorise projects that will provide value to an organisation;
develop project proposals ensuring that effective relationships are created with key stakeholders;
evaluate project status and make changes as required; and
assess the social, cultural, legal and ethical impacts of projects on diverse stakeholders.

BUS302 Business Leadership

This unit aims to introduce key theories and concepts relating to leadership traits, behaviours and approaches found in contemporary businesses. The unit examines the contextual challenges faced by business leaders today. The unit explores and analyses leadership as a complex process of interactions between individuals and organisations. By the end of the unit, students will:

understand how leadership influences business organisational performance;
develop leadership skills required for effective leadership in different business settings; and
develop, through reflection and testing, self-knowledge in relation to the practice of leadership.

BUS303 Ethics in Business

This aim of this unit is to enable students to critically question ethical and moral issues, priorities, points of trade-off and compromises as they apply to business and professional behaviour of accountants and digital marketers. A further aim is for students to develop an understanding of the role and accountability of corporations, and of the business professionals. This unit will enhance their sensitivity to different cultures, global issues, and international events. Students will actively engage in group work to assist transitioning into the work environment.

BUS304 Capstone Unit Accounting

This unit aims to build on the knowledge and skill gained throughout the course and apply them to solving a business issue. Students will be briefed by an industry partner to find a solution to a significant, real business problem that has a predominantly accounting focus. Students are expected to address this as a team of consultants. The team will need to research the management accounting, legal and business issues involved and report back to the partner. The unit will allow students to experience group processes, conduct an industry project, then reflect on the learnings they have gained.

MKT101 Fundamentals of Marketing

The aim of this unit is to introduce the marketing functions of a business. Identifying and meeting the needs of clients and customer groups is critical to achieving organisational goals. This unit provides an overview of the theories and principles of marketing. The focus is on how organisations identify the needs and understand the buying behaviour of their target markets, and develop a marketing mix to ensure a value-based exchange between parties is achieved. The unit has a theoretical base that is underpinned by sound practical application of those marketing concepts.

Bachelor of Business (Accounting)

About this Course

Potential Employment Outcomes

Course Learning Outcomes

Courses Structure

Career Opportunities

Professional Accreditation

Ready to become
a student?

Bachelor of Business (Accounting)

About this Course

Potential Employment Outcomes

Course Learning Outcomes

Courses Structure

Career Opportunities

Professional Accreditation

Ready to becomea student?

Ready to become
a student?