fmaa bachelor of commerce guide - 2015 edition

University of Queensland

Bachelor of Commerce Guide

2015 Edition

FMAA (UQ) - Bachelor of Commerce Guide | 2015 Edition

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Contents

About the FMAA .............................................................................. 4

2015 Executive................................................................................. 6

2015 Sponsors ................................................................................. 7

Acknowledgements ........................................................................... 8

Preface ......................................................................................... 9

COMPULSORY COURSES .................................................................. 10

ACCT1101 Accounting for Decision Making ............................................. 11

ACCT2101 Financial Reporting ........................................................... 12

ACCT2102 Principles of Management Accounting ...................................... 13

ECON1010 Introductory Microeconomics ............................................... 14

ECON1020 Introductory Macroeconomics .............................................. 15

ECON1310 Quantitative Economic & Business Analysis A .............................. 16

FINM2401 Financial Management ....................................................... 17

LAWS1100 Business Law ................................................................. 18

MGTS1201 Computer Based Information Systems ..................................... 19

MGTS1301 Introduction to Management................................................ 20

MKTG1501 Foundations of Marketing ................................................... 21

ACCOUNTING MAJOR ...................................................................... 22

ACCT3101 Auditing & Public Practice.................................................... 23

ACCT3102 External Reporting Issues .................................................... 24

ACCT3103 Accounting for Corporate Structures ........................................ 25

ACCT3104 Principles of Management Accounting ...................................... 26

ACCT3105 Advanced Management Accounting ........................................ 27

LAWS3100 Corporations Law ............................................................ 28

LAWS3101 Income Tax Law .............................................................. 29

FINANCE MAJOR ........................................................................... 30

ECON2300 Introductory Econometrics .................................................. 31

ECON3210 Financial Markets & Institutions ............................................. 32

FINM3401 Corporate Finance ............................................................ 33

FINM3402 Investments & Portfolio Management ...................................... 34

FINM3403 International Financial Management ........................................ 35

FINM3404 Banking & Lending Decisions ................................................ 36

FINM3405 Derivatives & Risk Management ............................................. 37

BIS MAJOR .................................................................................. 38


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ACCT3201 Business Information Systems ............................................... 39

INFS3222 Systems Analysis & Design ................................................... 40

MGTS2202 Data & Information Management .......................................... 41

MGTS3203 Database Management in Business ......................................... 42

MGTS3207 Managing the Virtual Organisation ......................................... 43

MGTS3208 Managing Information Systems & Services ................................ 44


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About the FMAA The Financial Management Association of Australia was established in 1990 at The University of Melbourne. With the continuing support of Gold and Founding Sponsor, the Macquarie Group, the FMAA actively promotes the career awareness of students and facilitates involvement in business-related activities. Over the years, it has rapidly become one of the most dynamic and enthusiastically supported student bodies, enjoying a strong reputation for energy and professionalism. The success of the FMAA has seen it expand nationally to The University of Sydney in 1994, The University of Queensland in 1995, The University of New South Wales in 2009 and Monash University in 2012. The FMAA has over 4,500 student members nationally. The genuine value offered to members underlies our continual growth and stamps the Association as the largest professionally focused student organisation in Australia. At UQ, The FMAA is an incorporated student society affiliated with the UQ union and runs a number of events throughout the year including;

Down-to-Business Luncheon

Corporate Cocktails

Mid-tier Accounting Event

Professional Services Evening

International Students Career Forum

First year guidance events

And, firm-specific information events

We also facilitate competitions such as;

The UBS investment Banking Challenge

FMAA Management Consulting Competition

DCM Blue Lake Share Trading

The CFA Analyst Competition For more information regarding the FMAA or our events & competitions, please refer to our website or Facebook page.

facebook.com/fmaabrisbane


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2015 Executive

President Kate Williams [email protected]

Vice-President Daniel Claes [email protected]

Treasurer Hugo Visscher [email protected]

Secretary Douglas Brown [email protected]

Events Director Jackson Chen [email protected]

Marketing Director Laura McKennariey [email protected]

Publications/IT Director Tom Trowse [email protected]

Diversity Director Caitlin Chan [email protected]

Sponsorship Directors Kane Bennett [email protected]

Samir Bhagat [email protected]

Dominic Leahy [email protected]

Isaac Scott-Young [email protected]

Jonathan Sklavos-Creevey [email protected]

Hugh Willis [email protected]

Sub-Executive Committee

Liam Duggan [email protected]

Alexandra Hirst [email protected]

Daniel Murray [email protected]

Zeenat Omar [email protected]

Samuel Reiser [email protected]

Ben Walk [email protected]

Brianna Huang [email protected]

mailto:[email protected]



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2015 Sponsors

Financial Services

Professional Services

Management Consulting

Other Professional Services & Organisations

admin

Stamp


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Acknowledgements The FMAA would like thank all the people who contributed to the guide with special mention to the following:

Cheng Yuan Daniel Mouat Douglas Brown Harry Sullivan Jack Panizza James Doyle James Duffy Jon Lili Kane Bennett Kate Williams Laura McKennariey Matthew Meintjes Melissa Chan Rebecca Bennett Samir Bhagat Yuliya Redkina

Publications Team:

Ben Walk Daniel Murray Liam Duggan Tom Trowse


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Preface Welcome to the 2015 edition of the FMAA (UQ) Bachelor of Commerce Guide! It is with great pleasure that the Financial Management Association of Australia (UQ) is again able to provide commerce students at UQ with this invaluable learning resource. There is no doubt that the UQ Bachelor of Commerce program can be a highly rewarding, albeit mentally challenging experience. We’ve all heard the horror stories around campus such as students not qualifying for graduation or, tougher subjects getting the better of unknowing undergraduates. By publishing this guide, the FMAA seeks to ensure students studying commerce have the best chance possible at reaping all the benefits that the degree has to offer. In creating this year’s guide, the FMAA (UQ) publications team outlined the following proposal:

“The aim of the FMAA (UQ) Bachelor of Commerce Guide is to provide students at UQ with highly relevant and practically beneficial commerce subject information, all from the perspective of experienced students. In doing so, we hope that the challenges of course selection, study & assessment are reduced, and that students are better equipped to succeed in the UQ Bachelor of Commerce program.”

What has been produced is a document packed full of useful techniques, information and tips that can be used under various circumstances, by a range of students, throughout the 2015 academic year. Semester offerings are all stated in the one convenient document, study tips are summarized for each subject and industry advantages for each course are just a few of the many features to this year’s guide. Of course this all couldn’t have been possible without the fantastic course reviews submitted by our peers. Thank you to everyone who took the time to fill out course surveys, by combining your knowledge and experience we are all able to gain the most value from this guide. Finally, thank you for reading this publication. We wish you the best of luck with your study and career endeavors in 2015. Tom Trowse Director of Publications & IT


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COMPULSORY COURSES


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ACCT1101

Accounting for Decision Making

Overview The first accounting subject in the commerce degree offers a basic introduction to the accounting environment with reference to financial statements, reporting conventions and financial analysis for purposes of decision making in businesses. Advantages This course provides foundations for a large number of courses in the commerce degree. All required resources were adequately provided to students and the content was taught in a fairly engaging manor. If you took accounting in high school you will find this subject quite straightforward. Those pursuing either an accounting or finance major have found the core theory taught in this subject very useful. This subject is a prerequisite for ACCT2101, Disadvantages At times, material in the lectures can get repetitive, particularly for those with background in high school accounting. Tutorials were useful however the level of engagement has been highly variable across different tutors. Tips and Tricks Ensure that you take this course seriously as a substantial amount of theory in future courses is built around some basic content taught. Workshops that are run a few times during the semester to give a progressive summary of content covered are extremely beneficial. Being a first year subject, ensure you get good team members for the group assignment. Past exam papers are useful for the final exam with content consistently similar to that of previous years.

Course Details

Semesters Offered: 1 & 2

Prerequisites: None.

Assessment

Project (25%)

Mid-Semester Exam (25%)

Final Exam (50%)

Contact Hours

2hr Lecture

2hr Tutorial

Course Coordinator:

Mr David Wood


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ACCT2101

Financial Reporting

Overview This course introduces students to the framework for preparing and interpreting financial statements through the examination of common business transactions. There is emphasis on how each of the statements link together with both each other and journal entries. Industry regulation for financial reporting is also emphasised in this course. Advantages Similar to ACCT1101, this introductory accounting course provides essential foundations for theory in future courses. Slides were very useful and contained the majority of content for the course. Tutorials are engaging and most theory can be explained well by tutors. The week 4 quiz ensures you practice basic journal entries before more complicated theory and is a relatively easy grade boost. Assessable content for both the mid semester and final exam was made clear. This subject is a prerequisite for ACCT2102. Disadvantages Lecture content can be tedious at times. A large portion of the final exam refers to cash flow statements; without practice in this area, students may struggle. Practice can take time to set out templates for the respective financial statements. Tips and Tricks Cash flow statements are generally considered the most challenging component of the course - ensure that you practice these before the final exam. Do not be lulled into a false sense of security after the 10% quiz: the content is basic and will help later on in the course, however future topics are far more complex.

Course Details


Prerequisites: ACCT1101.

Assessment

In Class Quiz (10%)


Final Exam (55%)

Contact Hours

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Mark Russell


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ACCT2102

Principles of Management Accounting

Overview This course introduces students to the management side of accountancy, looking at a more forward looking perspective to financials of businesses. The first half of the course looks at various cost accounting methods to present financial data including variable costing, CVP analysis, ABC costing and job costing. The second half of the course looks at master budgeting and management control. Advantages Provides a fresh outlook on accountancy which may appeal to students who get bored with the historical and repetitive nature of financial accounting. Topics in this course are very well structured which allow the large amount of content to be studied easily. The majority of questions on the mid semester and final exams are practical questions which only take a matter of time to practice before they can be easily completed with only input variances. Lecture questions are extremely similar to exam questions. Disadvantages There is a large amount of content in the course that needs to be covered. In previous years students have been pushed for time to answer all questions on the final exam. First half of course can be a bit repetitive at times. Tips and Tricks Take time to understand the format of the different practical questions and then simply apply this format to each question. Be sure to answer what is required for the hand in report as it is easy marks. Tutorials are beneficial however without an understanding of the topic it is very hard to pick up on the processes.

Course Details



Assessment:

Hand in Report (10%)


Final Exam (55%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Robyn King (Sem 1)

Dr Michael Turner (Sem 2)


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ECON1010

Introductory Microeconomics

Overview Introductory microeconomics, as the name suggests, introduces students to the core economic principles that underlie why individuals, companies and governments make the financial decisions they do. Fundamental concepts include supply and demand, types of markets, game theory and social economics. Advantages The course teaches vital microeconomic concepts that provide a basis for theory learnt in other courses. Resources were both timely and useful throughout the course, particularly the pass sessions that were available. Although some topics can be slow for students who have taken economics in high school, there is still plenty that extends on from what you have learnt. Topics throughout the course are well structured and make continuous study throughout the semester easy. Disadvantages In recent years the course has changed slightly and as a result, past exam papers are not entirely reflective of potential exam structures. Some students have been surprised by the heavy maths content in this subject. Without high school Maths B, aspects of the course may be particularly challenging. Tips and Tricks PASS sessions are very helpful and engaging. Be sure to attend PASS as solutions to questions are not provided outside these sessions. The workload demanded throughout the semester is not too strenuous and if completed, will set you up very well for the final exam. Tutorials are the best indication of potential exam content.

Course Details



Assessment:


Final Exam (65%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Dr Marco Faravelli (Sem 1)

Mr Carl Sherwood (Sem 2)


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ECON1020

Introductory Macroeconomics

Overview Introduces students to fundamental macroeconomic concepts by looking at the functioning of the local economy and its interaction with the international economy. Topics such as GDP, unemployment & inflation, interest rates, investment government expenditure, taxation policies & balance of payments are examined through the use of varying macro theories & models. Advantages The course teaches vital macroeconomic concepts that provide a basis for theory learnt in other courses. Content taught is highly relatable to current economic news which makes lectures very engaging. The flexible assessment scheme used in this course allows students to maximise their overall grade based on which exams they were more successful in. Assessable content that was not included in lecture slides is made clear by the lecturer. In the past, extra marks can be earned for tutorial discussion for doing work outside of the course requirements (Semester 1 lecturer only). Disadvantages The course is quite heavy in content and it is expected that you understand each of the topics in great detail. Short answer responses are a large component of this course and some students fail to learn topics in enough detail to provide a sufficient answer. Supply and demand concepts are taken to be assumed knowledge for some topics. Tips and Tricks To do well in this course, students are expected to understand in depth theory of the topics and are required to write extensive responses to exam questions. Ensure that you take the time to practice responses to tutorial and past exam questions in preparation for both the mid semester and final exam. Particular reference to theory explained by diagrams in the lecture is recommended.

Course Details



Assessment:

Tutorial Mark (up to 3% bonus mark)

Mid-Semester Exam

(45% or 30%)

Final Exam

(55% or 70%).

Assessment is weighted to maximise overall grade.

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

A/Prof KK Tang (Sem 1)

Dr Bruce Littleboy (Sem 2)


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ECON1310

Quantitative Economic & Business Analysis A

Overview This course is an introduction to business statistics spanning hypothesis testing via various methods, descriptive statistics and important probability concepts. Advantages The course content is communicated well through the combination of lectures, tutorials and PASS classes. Lectures, and their recordings, cover all required theory as well as touching on the real world application of each topic. Adding to this, plenty of consultation sessions are provided in which helpful and approachable tutors are available to answer any queries. For both the mid-semester and final exams lots of past exams are provided in order to assist in preparing for these major pieces of assessment. The CML Quizzes are another advantage of the subject as, not only is your worst score throughout the semester omitted from your final grade but most of them allow for a second attempt if you are unhappy with your original effort. Because of these elements, this subject is a very useful way to boost your GPA as part of a commerce degree. This subject is a prerequisite for ECON1320. Disadvantages The primary disadvantage of this course is its repetitive nature which can become monotonous at times throughout the semester. However, this means that each topic is covered thoroughly and students are able to understand the content comfortably. Tips and Tricks Having the textbook is not really necessary for this subject. Most of the readings are extremely tedious and delve into far more detail than required for this introductory course. Take advantage of the PASS classes offered for this subject. These sessions offer a clarification of information covered in lectures and tutorials by PASS leaders who have themselves experienced the subject. Working through the CML Quizzes with friends and fellow students is beneficial for both achieving better results as well as gaining a stronger understanding of course content.

Course Details


Prerequisites: Math B or Math C or Math 1040

Assessment:

Online CML Quizzes (20%)


Final Exam (55%)

Contact Hours:

2hr Lecture

1.5hr Tutorial

Course Coordinator:

Mr Carl Sherwood


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FINM2401

Financial Management

Overview A good introduction to finance, especially for those interested in pursuing a finance major. The course teaches a lot of useful skills regarding the future and present values of cash flows and annuities as well as looking at portfolio construction strategies. The course is perhaps the most difficult compulsory course. Advantages This course is one of the more interesting compulsory commerce subjects which is a very good introduction into a finance major. The lectures throughout the semester are well structured and cover the required content quite well. Adding to this, there is a large quantity of tutorial questions available to assist in understanding each topic. Both the mid semester and the final exams reflect well the content taught throughout the semester. The tutorial questions provided are a very useful resource to prepare students for each of these exams. Finally, the Online Quizzes are a very good opportunity to practice your understanding whilst achieving easy marks at the same time. Disadvantages This course, whilst very interesting, is quite a difficult subject. The lectures are quite fast paced and if students don’t keep up it is easy to fall well behind. Despite this, if students put in the time and attend lectures and tutorials they will be able to keep up with this content. Both exams are relatively difficult, especially if you are not properly prepared. Tips and Tricks Get a group of friends and fellow students together throughout the semester to complete the online quizzes. This will assist in getting both better grades as well as gaining a deeper understanding. Find a tutor who you like and that suits your method of learning. A good tutor can make all the difference in a slightly difficult subject such as this. Brush up on your mathematics because the subject is fairly heavily mathematically based and exams are expected to be done at a reasonable pace.

Course Details



Assessment:

Online Quizzes (10%)


Final Exam (55%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr D. Canavan


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LAWS1100

Business Law

Overview The course gives an overview of the law as it applies to business, covering areas like the legal system, torts, contracts and the laws associated with running, opening and closing a business. Advantages The course is made up of quite interesting and straightforward content. The lectures are very organised and cover all required knowledge. The tutorials are very useful and participating in all tutorial work is very beneficial towards your final grade. Because of the broad nature of the subject, the more interesting aspects of Business Law are taught whilst the drier elements are left out. Disadvantages A high value placed on tutorial participation can be challenging for more timid students. However, preparation before each tutorial will ensure top marks for this assessment. Tips and Tricks Complete the tutorial work to the best of your ability each week. This will hold you in good stead for each of the exams. You are able to take notes into the final exam and lots of the questions are directly related to similar ones worked through in the tutorials. Attending all lectures and tutorials and doing the prescribed readings and tutorial work will ensure that this subject can be used as a boost to your GPA.

Course Details



Assessment:

Tutorial Participation (10%)


Final Exam (60%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Mrs S. Mendes


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MGTS1201

Computer Based Information Systems

Overview Students learn how businesses rely on different aspects of information systems to function and interact with their clients. The course content is split into three components: basic management theory, information system theory and Excel-based skills. Microsoft Excel is used heavily, with students able to gain an understanding of some of its more advanced functions. Advantages The course is relatively well structured and all the required content is taught throughout the semester. Plenty of resources are provided to students which is helpful in preparation for the different assessment. The assignment is split up into two parts which you complete with a partner and is extremely straightforward. It is very useful in practising your skills as well because there is a lot of overlap from the tasks in the assignment and the questions on the final exam. Finally, 10% of the subject’s grade comes from simply attending the tutorials; you don’t have to answer questions at all. Disadvantages This subject is very theory-based and places significant weight on memorising definitions. However, the most interesting and beneficial part of the subject is the excel work which, despite being quite easy, will be useful throughout the rest of your studies and into your working life. The final exam focuses on very specific elements of the course content which makes it a difficult to achieve a top mark but 5’s and 6’s are very realistic in this subject. Tips and Tricks Take the time in the tutorials to learn all of the required excel functions, once you know how to use them this part of the course becomes easy marks. Use the lecture slides as your primary source of information and it is not integral that you buy the textbook. The assignment is almost done for you in particular lectures so make sure to keep an eye out for those solutions as it will make the job significantly easier. At the same time though understand what you are doing as the assignment is one of the best study tools for the exam.

Course Details



Assessment:

Tutorial Attendance (10%)


Assignment (20%)

Final Exam (50%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Peter Clutterbuck


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MGTS1301

Introduction to Management

Overview A basic introduction to management theory is given in this course, ranging across ethics, rationality, strategic frameworks, organisational change and innovation. Advantages As an introductory course the theory is rather basic yet interesting. The subject is very well structured and all required content is clearly communicated. Lectures are heavily theoretical; however draw from case studies and other real world examples. Tutorials are very discussion based and a lot of work is completed in small groups. All assessment is outlined obviously and as a result high grades are easily achievable. Disadvantages Tutorial exercises are assessed so as a result, attendance is required in particular weeks. Adding to this, it is required to stay up with lecture content in order to be able to answer the tutor’s questions. Tips and Tricks The textbook is an effective tool in this subject as it goes into more detail than the lectures whilst at the same time clarifying concepts that are covered in the lectures. The subject has a high amount of group assessment so it is important that you find a good group at the beginning of the semester. If you have some friends doing the subject coordinate so you are in the same tutorial.

Course Details



Assessment:

Simulation (10%)

Assignment (25%)

Tutorial Exercise (15%)

Final Exam (50%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Mr G. Greenfield


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MKTG1501

Foundations of Marketing

Overview The course examines very basic marketing and consumer behaviour theories. This course has a lot of overlap with other courses in terms of theory like Porter’s five forces. Advantages The course is theory heavy, it entails a large amount of memorization and repetition which although can be monotonous, provides for easy marks if you put the time in. Attendance of the lectures is not vital as it is mostly just reading off the lecture slides. Therefore, as long as you do the reading required in this subject, high marks are very achievable. Disadvantages The course requires heavy memorisation, which can be a struggle for some students. Adding to this, lectures and tutorials are disjointed at times and some tutorials, which are not spent working on group assessment, can seem pointless. Despite this, all the required knowledge is taught and high marks are attainable. Tips and Tricks Half of the assessment in this course is group work meaning it is integral to find yourself a good group at the beginning of the semester. If you have friends doing the same subject coordinate and sign on for the same tutorial group. The textbook is very dense and covers a far broader scope than required. Focus on knowing the lecture content week by week and avoid cramming before the final due to the nature of the material taught.

Course Details



Assessment:

Group Assignment (30%)

Group Presentation (20%)

Final Exam (50%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Mr Owen Seamons


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ACCOUNTING MAJOR


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ACCT3101

Auditing & Public Practice

Overview

Provides an in-depth and intertwined introduction to auditing environment and methodology. Specifically, this course covers the legal framework within which auditing is undertaken; the professional and ethical responsibilities of the auditor; the

processes undertaken for an audit, and other requirements in

relation to the preparation of audit reports. Advantages

The auditing content and skills learnt provide a strong knowledge base in the field of accounting and are very useful for completing other accounting major electives. Assessment

largely reflects course content. In the past, the lecturer has been

kind enough to tell students what topics the questions would be on

beforehand. Tutorials were engaging in comparison to the lectures. Disadvantages

The majority of content is assessable in which case, to do well, students must prepare for a wide range of potential questions. Tips and Tricks

Lectures were not overly engaging but the tutorials were. Completing all tutorial questions is very useful when studying for

the final exam. The textbook is perhaps the most useful resource. It has been recommended by the university that you complete LAWS3100 before enrolling in this course.

Course Details


Prerequisites: ACCT3102

Assessment:

Assignment 105%)


Final Exam (55%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Dr G. Hsu (Sem 1)

Mr Paul Woollard (Sem 2)


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ACCT3102

External Reporting Issues

Overview

This course is focused on advanced financial reporting issues by continuing on from the content covered in ACCT2101. It is mainly concerned with the examination and implementation of accounting procedures and concepts required by Australian Accounting Standards and other accounting regulations.

Advantages The course is a good overview of all accounting aspects that are faced in the industry and is useful in the Accounting profession. In the past, the lecture slides were the most useful resource of all. Slideshow in lectures made up of 70+ slides; that are primarily constituted of example problems and possible variations of topic content. This provided a step-by-step breakdown of the process for each accounting treatment. Tutorial questions helped to build on these problems for practice, but a large portion of learning came solely from the lecture slides. The final exam seemed fairly predictable and reasonable for the preparation content provided. This subject is a prerequisite for ACCT3101. Disadvantages The tutorials were very heavy and unless you prepared for them it was really easy to fall behind. In the past, assessment for the course has been dubious. The content of the mid-semester exam was different to expected and some students were confused by the marking rubric of the Case Study assignment. The case study is very time consuming, especially for accounting students who rarely write assignments.

Tips and Tricks The mid-semester has been known to be just as, if not more, challenging than the final exam. The lecturer puts a lot of weight on journal entry narrations unlike other accounting subjects. Do not forget the content that you studied for the mid-semester exam by the time the final rolls around, a lot of that content will be covered again in different ways and built upon. Make use of the A4 sheet and try to compartmentalize your notes accordingly.

Course Details



Assessment:

Case Study (25%)


Final Exam (45%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Jac Birt


25

ACCT3103

Accounting for Corporate Structures

Overview This course is concerned with advanced accounting issues in financial reporting by public companies. The focus of the course is on accounting for corporate structures, namely business combinations such as groups, joint arrangements and associates. Students learn about the consolidation process for groups, starting from the separate books of account to the final reported accounts. Students were also taught about operating segments, liquidation and foreign currency issues. Advantages Lectures provided valuable commentary to complement the lecture slide examples, and were essential in developing an understanding of what was happening in each. This is a useful subject for students pursuing a career in corporate accounting. The lecture slides of the course were very extensive and provided extremely detailed examples of accounting processes. Tutorials were aligned with lectures. In the past, assessment accurately reflected course content, and it is easy to prepare for the mid-semester and final exams.

Disadvantages Course content is renowned as one of the more difficult subjects. Links between topics can be vague at times. Lecture concepts were difficult to grasp during a lecture without prior reading and required practice questions to help understand the processes involved. Tutorials were less helpful due to the long practice questions. The course is based heavily on practical questions that require steps to be followed, which meant long lecture slides with comprehensive examples were necessary. Tips and Tricks The case study is easy to do to well in, also take the quizzes seriously. Buy the textbook, and practice questions until it is easier to understand why certain steps are occurring. This accounting topic is renowned for being difficult, and is most likely due to the fact that a lot of the processes are challenging to understand. Ensure that you are efficient in mid-semester exam questions, as the test itself is known to be a time crunch.

UQ recommends that you complete LAWS3100 before doing this course.

Course Details



Assessment:

Group Presentation (15%)


Final Exam (45%)

Contact Hours:

2hr Lecture

2hr Tutorial

4x 2hr Optional Workshops

Course Coordinator:

Mr Danny Burton


26

ACCT3104

Principles of Management Accounting

Overview This is the second management accounting course you will use to extend your knowledge of the management accounting terms, concepts and techniques developed in ACCT2102 and apply it to a range of business decisions. Key topics include relevant information, pricing, performance evaluation, variance analysis and organisational structures. Advantages Adequate resources and learning assistance is made available in this course to give students the best chance possible to pass assessment. The tutors are very helpful and approachable. The textbook from ACCT2102 can be used for this course. Tutorials Q's provided students with a very wide and thorough variety of possible accounting scenario's/issues that could occur. While not all scenario's will be tested, it is very practical information that is learnt. Previously, the final exam has been 3 hours long; hence students will not be pushed for time. Disadvantages This is an extension on from ACCT2102 and being an elective, theory is much harder than the core management accounting principles required to graduate with an accounting major. Previously the final exam has been 3 hours long.

Tips and Tricks Take this course on the back of completing ACCT2102 all of the content from it will be revisited and extended upon in ACCT3104. With management accounting there are numerous ways of arriving at the correct answer. The course coordinator will not have any specific preference; meaning that you have the freedom to work through a question using a method that makes sense for you.

Course Details



Assessment:

Online Quiz (10%)


Final Exam (55%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Hermann Frick


27

ACCT3105

Advanced Management Accounting

NOTE: This course was not available in 2014; accurate course reviews could not be obtained. Overview This course looks at accounting information relevant for planning, control & performance evaluation decisions by management in business and non-business organisations. Core topics include the application of quantitative methods to managerial accounting problems and the use of accounting data as inputs to managerial decision models. Advantages The course provides in-depth theory for those interested in management accountancy. Disadvantages This course may have been changed since it was last made available to students (Semester 1 2014).

Course Details

Semesters Offered: 1


Assessment:

Unavailable.

Contact Hours:

Unavailable.

Course Coordinator:

Professor Donald Anderson


28

LAWS3100

Corporations Law

Overview This course offers an in-depth analysis of the regulation of Australian companies and partnerships. This includes the nature of corporate bodies, corporate personality and limited liability, formation of a company, structure of and relationship between company organs, management and governance, directors’ duties, shareholder rights, corporate finance and external administration. Advantages The course is very engaging as students are able to gain a strong practical knowledge through the various topics. For example, how to conduct AGMs in the correct manner or, when you are being oppressed as a minority shareholder and the consequences you face when the company you are in partnership with, becomes insolvent. It is a great course if you are wishing to become a member and/or executive on a board. The tutorials were an extremely helpful resource. The mid semester exam was open book. Disadvantages Exams in this course tend to be difficult to finish in the given time. Final exam is perceived as daunting; people have felt like they have not prepared adequately enough. Final exam is no longer a take home exam (Dr Paul Harpur), it has changed to a normal exam (Under Mrs Susan Mendes).

Tips and Tricks Tutorials were useful if you took in your laptop and typed fast everything on the PowerPoint. Lecture material was never fully covered; instead be prepared for a practical coverage of key topics. Practice writing answers to tutorial questions to improve your time management skills fin preparation for the final exam. In the past, the course content was clearly reflected in the assessment pieces, however the final exam caught many students off guard due to the sheer amount of content.

Course Details



Assessment:

Tutorial Participation (10%)


Final Exam (50%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Paul Harpur (Sem 1)

Mrs Susan Mendes (Sem 2)


29

LAWS3101

Income Tax Law

Overview This course provides an analysis of taxation including analysis of concepts of income, assessable income, allowable deductions, capital gains, and calculations of tax payable. Advantages Income Tax Law is an extremely relevant and useful subject. Whilst there is substantial content to read, the applicability of the theory for both professional and personal lives of a student makes it an interesting subject.. The course resources were extremely well structured, engaging, and timely and lecture notes were a summary of textbook Assessment was predictable and easy to prepare for. Disadvantages The course has relaxed marking guidelines therefore students are forced to stay up to date with the course. Answers are marked to criteria instead of a marking guide. This means it is vital to provide thorough responses as it will not a course that you can ride off half marks. Not all topics were covered in exams, yet it is necessary to do substantial further study to be prepared for assessment. Tips and Tricks By far the most important thing is to learn the process for each question calculation exceptionally well (to the point you do not need to stop and think about it). The final exam is open book; however it is the time constraint that will challenge you, not the content. Make a concise summary of the relevant topics as you complete them - this can then be brought into the exam. Record the legislation references in the order they are used in a question. Ensure you get all the marks for the tutorials. The course is a lot more mathematical than other law courses. Exam questions were challenging but not beyond that of tutorial questions or provided exam preparation materials.

Course Details


Prerequisites: LAWS1100.

Assessment:

Tutorial Exercise (10%)

Mid Semester (30%)

Final exam (60%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Mr Ross Kirkwood


30

FINANCE MAJOR


31

ECON2300

Introductory Econometrics

Overview Introductory Econometrics is generally considered to be one of the most practically applicable statistics courses offered in the Bachelor of Commerce program. The content is best viewed as 'Statistics C' - it continues on very much from Statistics A (ECON1310) and Statistics B (ECON1320). Topics include; linear regression & models, hypothesis testing, specification testing, dummy variables, models with endogenous regressors, panel data models, simple dynamic models and simple cointegration models. Advantages The content is engaging, and is, surprisingly, presented in such a way that you can to an extent see how it would be used in the real world. The assessment style follows closely to what is completed in tutorials. A deep understanding of the content is certainly required to do well in exams. Disadvantages The lectures can drag out with repeated content, however the lecturer was passionate and an effective teacher. In previous years tough multiple-choice questions have been overvalued on the final exam, given the time allocation for other parts of the exam.

Tips and Tricks Lecture slides are generally helpful, however students would be well advised to listen to the lecture simultaneously with the slides as more than half of the content in the slides consists of practical examples which make little sense without an accompanying verbal explanation. The statistical software Eviews is used constantly throughout the course. You will not be able to pass this subject without an understanding of Eviews. It is used in lectures, tutorials, assignments, and exams. Eviews 'outputs' are provided for every exam question, and without an understanding of how to read those outputs, the questions cannot be completed. Recommended pre-requisites are ECON1010, ECON1020 and ECON1050.

Course Details


Prerequisites: ECON1310.

Assessment:

Online Assignment 1 (10%)

Online Assignment 2 (15%)


Final Exam (40%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

A/Prof A. Rambaldi (Sem 1)

Prof C. O'Donnell (Sem 2)


32

ECON3210

Financial Markets & Institutions

Overview The course provides a comprehensive understanding of financial markets, looking at how they are affected by interest rate risks, expectations and the flow of funds. Financial institutions are examined through the evaluation of equity markets, debt markets, derivatives markets and exchange rates. The course makes use of relevant contemporary events such as the Federal Reserve’s quantitative easing, financial market regulations and bank capital standards. Advantages The course is well structured and ideal for streamline learning: theory is taught through lectures, practice problems with answers are studied in tutorials and examinable content is consolidated through past papers. Class hand-outs and the textbook are used in preparation for answering essay questions. The lecturer was also extremely enthusiastic and approachable, explaining the relevance of content( i.e. “Investment banks use these techniques”) and providing examinable questions that were highly reflective of course material. Disadvantages Tutorial questions were released behind schedule due to overlapping of the similar course ECON2200. A high volume of assessable reading was also provided each week. Tips and Tricks Practice makes perfect! Be confident in your ability to answer problem solving, essay and MCQ questions. Stay on top of reading to develop a thorough understanding of course content. Do not practice quizzes using previous answers from practice exams as the lecturer is known to change these dramatically. ECON3210 is recommended to be completed simultaneously with ECON3550.

Course Details


Prerequisites: ECON1010 & FINM2401 or ECON2200

Assessment:

Online Tests (20%)


Final Exam (50%)

Contact Hours:

2hr Lecture

1hr Tutorial

Course Coordinator:

Dr F. Bracoud


33

FINM3401

Corporate Finance

Overview The course provides an in-depth analysis of the financial issues confronting most companies with a strong focus on application and practical relevance. Topics include valuation and project analysis, real option valuation, capital raising, financing and dividend policy, risk management and corporate strategy. Advantages The course is considered to be quite challenging, however the content is interesting and highly relevant to anyone pursuing a career in corporate finance. Techniques learned in the course will be particularly helpful for job interviews. Expectations of both the mid-semester and final exam’s difficultly were made clear, allowing students to allocate the required extra revision time well in advance. Exams contained no surprises and provided a reasonable reflection of the course material. Disadvantages Due to the complex nature of the topics in this course, lectures often fell short of discussing all necessary theory and methods to complete tutorial questions. It was therefore essential to spend additional time reading the textbook and other resources provided on Blackboard. Grades were provided very soon after the mid-semester exam and an exam viewing session was scheduled, however the lecturer did not provide any significant assistance or guidance to help students learn from mistakes. Tips and Tricks Tutorials are the most important learning tool to reinforce concepts covered in lectures and the textbook. Particular focus should be aimed at practising the ‘Extra Problems’ provided in each tutorial as they are often taken from past exam papers. This course requires a deep understanding of the content so attending classes and keeping up with the work is highly recommended. Simply trying to learn content from past exams will not be enough and extensive practise is required.

Course Details


Prerequisites: FINM240

Assessment:


Final Exam (65%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr C. Chen


34

FINM3402

Investments & Portfolio Management

Overview The course follows on from FINM2401 in examining techniques to evaluate investments and provides a sound understanding of portfolio management relevant to bonds and shares. Portfolio theory forms a key part of this unit and as such an understanding of the statistical concepts of variance and standard deviation is essential. Other topics covered include debt and equity investments, financial statement analysis and markets & instruments. Advantages Tutorial questions with answers were released at the beginning of the semester and were highly reflective of exam material. Lecture slides were also clear and relevant, helping to answer tutorial questions. The final exam covered content that was to be expected from textbook material.

Disadvantages Lecture material tended to progress at a slow pace, often skipping topics to keep on schedule. A discord between content of tutorials and lecture slides existed, creating the illusion that topics weren’t as complex and detailed as described.

Mid-semester exam viewing is often difficult, generally with only 20 hours’ notice given and no alternative times provided. The exam also surprised many students by covering material that had not been emphasized in lectures. A ‘mock exam’ was prepared instead of actual past exams, allowing the exam’s material to be different to what was expected. Grades for the final exam were never released.

Tips and Tricks Attend different tutorials to find the best tutor. Do supplementary questions for each tutorial; despite the name, they are as equally assessable as the standard questions. The mid-semester exam has been extremely challenging and students are encouraged to be familiar with even minor concepts mentioned in the weeks leading up to the exam.

Course Details



Assessment:


Final Exam (65%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr C. Chen (Sem 1)

TBA (Sem 2)


35

FINM3403

International Financial Management

Overview This subject focuses on the international nature of finance, covering currency trading, arbitrage activities, international hedging and parity conditions. The course also provides an introduction to benefits of international portfolio diversification and options. Advantages The lecture slides were comprehensive and useful, providing efficient information for theoretical understanding and detailed examples to guide students through the steps of solving practical questions. Tutorial questions were extensive and helped to clarify important information for developing an understanding of the concepts, and provided answers for each topic. The tutorials also provided a lot of guidance on how to apply the content and solve problems, which was very worthwhile. Disadvantages While many tutorial questions were labelled ‘past exam’, a proper past exam was not released which made predicting the layout and general emphasis of content extremely challenging. It also meant that some content on the final exam was unexpected. Many lecture examples were outdated leaving their relevance and ability to reinforce learning reduced. Tips and Tricks The textbook was very useful, if not essential. Tutorial questions required a large amount of practice as there were many difficult concepts and which could not be learnt at the last minute. The course may be best studied earlier in the finance major as it introduces financial concepts that will occur in later finance courses at a more basic level. Focus heavily on lecture slides and content, as this covers basically everything required for the course. Tutorial questions provide appropriate guidance and preparation, and cover a wide range of questions to allow students to prepare for different types of questions they may face in the final exam. Lectures and tutorials provide a very strong and comprehensive base of knowledge, but use of the textbook will allow for the extra marks in the exam.

Course Details


Prerequisites: FINM2401.

Assessment:


Final Exam (65%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr K. Tan


36

FINM3404

Banking & Lending Decisions

Overview This course considers credit risk assessment, risk management and principles of lending within banks. The impact of the Global Financial Crisis is used to shed light on developments in bank regulation, profitability and the international banking system. At the end of this course, you will understand the risk assessment of various types of loans, the mechanisms for predicting financial distress, the principles of asset liability management, securitization and bank profitability analysis. Advantages Tutorials contained weekly summary sheets for each topic, providing useful consolidation of examinable content given the speed and large amount of lecture material. The lecturer also did an effective job of linking consecutive topics together. Disadvantages The course has not been updated in a number of years given the relevance of some of the learning activities. The content was reasonably thorough, however was not applied to real-world scenarios as well as it could have been. Past exam papers were not provided; only sample papers were offered with questions clearly not indicative. The marking guide was quite particular and in one case referred to a single slide for the answer.

Tips and Tricks The course is quite content heavy with very basic practical application, so sufficient time should be allocated when revising for each exam. Very few tips will be given by the course coordinator so you will need to cover all ground. However, the course has changed little over the past few years so you may find that some sample exam questions or tutorial questions end up on your final or mid-semester exam. Consequently, it's important to be able to explain concepts in terms used throughout the course, rather than what seems intuitive. There seemed to be a substantial difference in difficulty between the 'mock' exams provided and the actual exams, so be careful.

Course Details



Assessment:


Final Exam (60%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr M.Haq


37

FINM3405

Derivatives & Risk Management

Overview The course focuses on methods of hedging and arbitrage strategies utilising an array of different derivative securities. This includes the use of forwards, futures and options, and the different methods to value each derivative. The content is largely focused on completing calculations, so a heavy emphasis on strong math skills is expected.

Advantages The lectures were engaging and enthusiastic, covering all key topics in a transparent and simple to understand manner. Lectures were also well structured and provided corresponding learning guides for each section explaining theoretical concepts in more depth. Tutorials were extremely helpful, going into more detail than the lectures while still being relevant. The assessment directly reflected the content: Tutorial questions directly related to examinable content. The expectations were made clear - the lecturer indicated what topics would be on the exam and their respective levels of difficulty. Grades were made available very quickly. Disadvantages The concept of futures and forward contracts can take time to get your head around. Ensure you understand this before moving on from early topics. Tips and Tricks

In this course it was most important to build confidence in completing all tutorial and practice exam questions. Examinable content often reflected practice questions with different numbers, so a sound understanding of what would be expected is a great method of study. However, understanding the processes, rather than memorising each question, is still essential. Also keeping on top of the course content will provide the best results as each week’s topic builds on the last.

Course Details



Assessment:


Final Exam (70%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Prof K. Fong Chan


38

BIS MAJOR


39

ACCT3201

Business Information Systems

Overview In this course students learn about the nature & functions of computer based information systems used by businesses and are taught this theory in a highly practical sense. Students learn and apply Business Process Management Notion in order to design and notate business processes. The course also offers theoretical case studies based on real world information systems used to drive decision making in practice. Further, students are taught how to use MYOB accounting software. Advantages The lecturer is down to earth and structures the course very well. The tutorials are very useful, especially with regards to the developing MYOB skills for use in the assignment. The assignment is straightforward and provides a solid contribution to your overall grade. Disadvantages There was some level of disconnection between lectures and tutorials. BPMN diagrams can be a difficult topic for some to understand and have been heavily assessed previously. Tips and Tricks MYOB skills are very useful when it comes to the assignment. Stay on top of the work from lectures because tutes don’t emphasise on mid-semester and final exam content.

Course Details


Prerequisites: ACCT2101

Assessment:


Project (20%)

Final Exam (60%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr A. Robb


40

INFS3222

Systems Analysis & Design

Overview This course exposes students to structured analysis and design techniques for information systems and technology in businesses. Skills developed include diagramming skills such as Enterprise Architect, VISO and SAS as well as project management methodologies. Advantages Lecture slides are comprehensible and include all relevant material from the prescribed textbook. Course resources were timely and contact with the lecturer was notably good. There was time left at the conclusion of tutorials to work on the major assignment. There were no surprises on either the mid semester or final exams. Examinable content was made clear by the lecturer with the structure of the exam and potential question also discussed. Disadvantages There is an above average expectation of self-teaching for some topics in this course. There are significant overlaps for content taught in other IT or systems analysis courses and students with a background in this area may find the course boring at times, but should be able to achieve good marks as a result. Tips and Tricks Tutorials are extremely helpful for assessment pieces. Knowledge of BPMN, ERD and DFD diagrams developed in this course are helpful in MGTS3203 and MGTS3207. If your software skill level permits you to do so, finish the first assignment quickly to allow more time to work on the major assignment.

Course Details

Semester Offered: 1

Prerequisites: MGTS1201

Assessment:


Individual Project (10%)

Group Project (20%)

Final Exam (50%)

Contact Hours:

3hr Lecture

1hr Tutorial

Course Coordinator:

Dr Sophie Cockcroft


41

MGTS2202

Data & Information Management

Overview Data and Information Management is a follow on from Computer Information Systems (MGTS1201). The course introduces students to data & information as organisational resources and how they can be utilised in industry. Topics include management & integrity of data, information and knowledge, data mining and, management issues of security, privacy and ethics. Students are involved in a major group project that involves the collection, exploration, cleaning, analysis and presentation of data. Advantages The content of this course is not particularly challenging however there is a significant amount. Study throughout the semester will ensure a high level of achievement; assessment is not marked particularly hard. This is made easier with the availability of full tutorial materials at the beginning of the semester. The course also provides chances to connect to the industry with big 4 guest lectures and an SAS intern placement program. This subject is a prerequisite for MGTS3208 & MGTS3207 Disadvantages The tutorials have little in common with the exam as the group assignment is a core focus during class. The assignment itself can present challenges in data sourcing due to the requirement of original data. Tips and Tricks Take advantage of the “go at your own pace” tutorial structure to get ahead on the workload for the semester. Be sure to read exam questions carefully as straightforward questions have previously been phrased in ways that can cause confusion. Knowledge and theory within this course is very important for MGTS3207 and MGTS3208; be sure to take sufficient notes.

Course Details

Semester Offered: 2


Assessment:



Final Exam (60%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Sophie Cockcroft


42

MGTS3203

Database Management in Business

Overview Data and Information Management is a follow on from Computer Information Systems (MGTS1201). The course introduces students to data & information as organisational resources and how they can be utilised in industry. Topics include management & integrity of data, information and knowledge, data mining and, management issues of security, privacy and ethics. Students are involved in a major group project that involves the collection, exploration, cleaning, analysis and presentation of data. Advantages The content of this course is not particularly challenging however there is a significant amount. Study throughout the semester will ensure a high level of achievement; assessment is not marked particularly hard. This is made easier with the availability of full tutorial materials at the beginning of the semester. The course also provides chances to connect to the industry with big 4 guest lectures and an SAS intern placement program. This subject is a prerequisite for MGTS3208 & MGTS3207 Disadvantages The tutorials have little in common with the exam as the group assignment is a core focus during class. The assignment itself can present challenges in data sourcing due to the requirement of original data. Tips and Tricks Take advantage of the “go at your own pace” tutorial structure to get ahead on the workload for the semester. Be sure to read exam questions carefully as straightforward questions have previously been phrased in ways that can cause confusion. Knowledge and theory within this course is very important for MGTS3207 and MGTS3208; be sure to take sufficient notes.

Course Details

Semester Offered: 2


Assessment:



Final Exam (50%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Dr Sophie Cockcroft


43

MGTS3207

Managing the Virtual Organisation

Overview This course provides an in-depth understanding of the processes, practices, features and issues arising from operating in a virtual (online) corporate environment, from the perspective of management. It is a useful subject for learning about team theory of virtual businesses. It looks at traditional organisational structures and compares them to advancing online business models. The course also involved a project that covers a virtualisation business case and encourages students’ ability to write business cases. Business process management is also reiterated allowing students to further their skills.

Advantages Managing the Virtual Organisation is similar to an introductory course in that the topics covered are not particularly advanced, but are useful when studying further detail in later courses. The lecturer also takes tutorials which encouraged meaningful discussion within both classes. Exams are fairly straightforward with a significant portion of definition type questions and basic theory. Materials provided were notably timely and were all very extensive. Disadvantages Full tutorial answers are not released on blackboard. The large group assignment (5-6 group members) is considered to be the most challenging part of the course, due in part to variance in group member contributions. Tips and Tricks Do readings before tutorials in order to be able to engage and get the most out of the classes. As only part tutorial answers are released it is best to attend all tutorials. Get a good group for the assignment as it’s quite large. There are optional feedback submissions throughout the assignment period which it is strongly recommended that students take advantage of.

INFS3222 knowledge is useful for this subject.

Course Details

Semester Offered: 2

Prerequisites: MGTS2202 or INFS2244

Assessment:



Final Exam (50%)

Contact Hours:

2hr Lecture

2hr Tutorial

Course Coordinator:

Mr D. Lewis


44

MGTS3208

Managing Information Systems & Services

Overview Managing information Systems & Services is concerned with organising and leading the information systems within an organisation, from a management perspective. This course covers a large variety of topics from IT security and cyber defence, data analytics to IT strategy and governance. Students take the role of a CIO (Chief Information Officer) and have to write a brief board paper. The subject is perhaps the broadest theory based course covered in the BIS major.

Advantages In previous years lecture slides have been based on the generic slide decks from the textbook meaning you could get by without purchasing the textbook. This content was well supplemented by additional links and articles. Lectures were filled with anecdotes, commentary and often deviated from the content in the slides. Tutorials were interesting and interactive with information applicable in a professional sense but not necessarily required for success in the course. There are regular small assessment pieces in the form of quizzes which allow students to keep up with topics and ease pressure on their overall grade. Disadvantages Lectures could be longwinded due to the large amount of content covered each week. Tutorials do little to build on course content. The questions can be long which makes it difficult to cover all of the questions in the tutorial time. Tips and Tricks Reading over all notes and integrating topics provides a solid foundation for the course. In depth knowledge of each topic is not entirely necessary due to the large amount of content covered. Read current materials to clarify your knowledge – such as CIO or BRW.

Course Details

Semester Offered: 1 & 2

Prerequisites: MGTS2202 or INFS2244

Assessment:

Group Report (20%)

3x In-Class Quiz (10%)

Final Exam (50%)

Contact Hours:

2hr Lecture

1hr Practical

Course Coordinator:

TBA


45

fmaa bachelor of commerce guide - 2015 edition

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