AUDITING
A subject of three 2-hour seminars each week during the second trimester. Classes are not held during periods of Practice Teaching.
SPECIAL REQUIREMENT
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B1 or 82, or an approved equivalent.
SYLLABUS
A profile of a current audit practice; audit objectives, principles of internal control and systems analysis; integration of these principles in audit techniques (incorporating a review of EDP and sampling methods); reporting; legal requirements and the recommendations of the Institute of Chartered Accountants in Australia; current problems facing auditors; and auditing and the future.
BOOKS Reference:
The Accounting and Auditing Requirements of the Companies Act Maryborough (Vic): ASAA 1974
Baxter, W T & Davidson, S (eds)
Brasseaux, J H & Edwards, J D (eds)
Briloff, A J Carmichael, D R &
Willingham, J J (eds) Chatfield, M
ICAA Members Handbook Sydney: ICAA 1976 Irish, R
Kenley, W J
Porter, W T & Bu rton, J C Stettler, H F
Studies in Accounting Theory London: Sweet &
Maxwell 1962
Readings in Auditing Cincinnati: South Western Publishing 1973
Unaccountable Accounting New York: Harper &
Row 1972
Perspectives in Auditing New York: McGraw-Hill 1971
A History of Accounting Thought Hinsdale (III):
Dryden Press 1974
Auditing Melbourne: Law Book Coy 1972 A Statement of Australian Accounting Principles
Melbourne: Accountancy Research Foundation 1970
Auditing — A Conceptual Approach Belmont (Calif): Wadsworth 1971
Systems Based Independent Audits Englewood Cliffs: Prentice-Hall 1974
ASSESSMENT
Assignments set during the year will comprise the assessment.
ACCOUNTANCY C4 (ACC04) 4 points
TAXATION
A subject of three 2-hour seminars a week during the third trimester. Classes are not held during periods of Practice Teaching.
SPECIAL REQUIREMENT
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
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Prerequisite: Accountancy B1 or 82, or an approved equivalent SYLLABUS
The law relating to income taxation and other tax impositions levied in Australia with emphasis on the conceptual and accounting implications and their importance in the planning of business activities.
BOOKS Reference:
Asprey Report Series Sydney:
CCH 1975
*Australian Income Tax Assessment Act Sydney:
CCH 1977
Australian Income Tax Guide Sydney: CCH 1976 Australian Tax Cases Sydney:
CCH 1969-1977 Master Tax Guide Sydney:
CCH 1977
Mannix, E F & Harris, D W Mannix, E F & Harris, D W Ryan, K W
Sweeney, C A & Tel fer, J H
Australian Income Tax Guide Sydney: Butterworth 1976
Australian Income Tax Leading Cases (with supple- ments) 2nd edn Sydney: Butterworth 1976 Manual of Law of Income Tax in Australia Sydney:
Law Book Coy 1972
• Revenue Law in Australia Sydney: Butterworth 1975
ASSESSMENT
Assignments and tests set during the year will comprise the assessment.
ACCOUNTANCY C5 (ACC05) 4 points
BUSINESS FINANCE
A subject of three 21,our seminars a week during the first trimester. Classes are not held during periods of Practice Teaching.
SPECIAL REQUIREMENT
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy 131 or 82 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.
BOOKS Reference:
Bennett, J W et al Chambers, R J Gleeson, J
Topics in Business Finance and Accounting Melbourne: Cheshire 1964
Accounting Finance and Management Sydney:
Butterworth 1969
Case Studies in Financial Management Melbourne:
Pitman 1973
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Gole, V L
Lincoln, M G & Burrows, G H Peirson, C G & Bird, R G Van Horne, J C
Weston, J R & Brigham, E F
Fundamentals of Financial Management Sydney:
Butterworth 1968
Australian Case Studies in Business Finance Sydney: McGraw-Hill 1975
'Business Finance Sydney: McGraw-Hill 1972
*Finance Management and Policy 4th edn Engle- wood Cliffs: Prentice-Hall 1975
Managerial Finance 5th edn New York: Holt, Rinehart & Winston 1974
ASSESSMENT
Assignments and tests set during the year will comprise the assessment.
ACCOUNTANCY C6 (ACC06) 4 points
DEVELOPMENT OF ACCOUNTING THOUGHT AND PRACTICE
A subject of two 1-hour seminars a week throughout the year. Classes are not held during periods of Practice Teaching.
SPECIAL REQUIREMENT
Seminar participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B1 or 82, 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.
BOOKS Reference:
Backer, M Modern Accounting Theory Englewood Cliffs:
Prentice-Hall 1966
Baxter, W T & Davidson, S Studies in Accounting Theory London: Sweet &
(eds) Maxwell 1962
Burns, T J & Hendrickson, H S The Accounting Sampler New York: McGraw-Hill
(eds) 1967
Chatfield, M A History of Accounting Thought Hinsdale (Ill):
Dryden Press 1974
Chambers, R J Accounting Evaluation and Economic Behaviour Englewood Cliffs: Prentice-Hall 1966
Chambers, R J Securities and Obscurities Melbourne: Gower Press 1973
Colditz, B T & Gibbins, R W Accounting Perspectives Sydney: McGraw-Hill 1972 Gibson, C Jet al Accounting Concepts — Readings Melbourne:
Cassell 1971
Hendriksen, E S Accounting Theory Homewood (Ill): Irwin 1965 Kenley, W J A Statement of Australian Accounting Principles Melbourne: Accountancy Research Foundation 1970
McNeal, K Truth in Accounting Lawrence (Kant): Scholars Book Coy 1970
Moonitz, M & Littleton, A C Significant Accounting Essays Englewood Cliffs:
Prentice-Hall 1965
Paton, W A & Littleton, A C An Introduction to Corporate Accounting Stan- dards Des Moines (Iowa): AAA 1965
Zeff, S A Forging Accounting Principles in Five Countries Melbourne: ASA 1973
Statements issued by various accounting bodies.
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ASSESSMENT
Assignments set during the year will comprise the assessment.
BIOLOGY
Although brief information is given for some subjects full details of prescribed texts, references, examinations and other requirements for each of the subjects below are available from the Biology Department, level 8, Science Education Building. Students should contact the Department before purchasing books; there may be several alter- ations to book lists as new books become available.
The grading system to be used for assessment purposes in all Biology subjects is to be:
Honour Pass Fail.
Additional information: Inquiries should be directed to Dr J Sampson, room 901, Science Education Building.
BIOLOGY A (BIA00) 9 points
A subject of 168 hours extending over three teaching terms: one lecture, one 2-hour and one 3-hour lecture/seminar and practical work class, and one 1-hour tutorial or demonstration a week.
SPECIAL REQUIREMENTS
All students will be required to attend at least one excursion.
Students' participation in discussion groups is an important part of the subject and, by this means, students are able to make a personal contribution to the subject.
Practical work is an integral part of the subject and students are expected to submit written reports of laboratory exercises.
Laboratory work:- Instructions can be obtained from the Biology Department at the beginning of the academic year. Each student must provide himself with various items of equipment, a list of which will be available at the commencement of the year.
Prerequisite: Nil SYLLABUS
An introduction to the diversity of living organisms: the major groups of organisms and their characteristics; and the cell theory.
Cell and cell activities and progression to multicellularity: cell structure, basic bio- chemistry and biophysics of cells, cell and tissue types, cell reproduction (mitosis and meiosis), and development and differentiation.
The living plant: the morphology, anatomy and physiology of the terrestrial green plant; plant nutrient requirements; cellular respiration; gaseous exchange; water relations and internal transport; chemical control of growth; and sexual reproduction and plant life cycles.
Comparative animal structure and function: elements of embryology; nutrient requirements, procurement and processing; circulation; respiration; excretion and osmoregulation; muscular and skeletal systems; nervous and hormonal systems; and co-ordination, homeostasis and behaviour.
Interactions between organisms and between them and their environments; factors affecting survival, and evolution.
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Microbiology: the characteristics and importan ce of micro-organisms.
Genetics: Mendelian genetics, the nature of the gene; gene action; elementary popul- ation genetics; and genetics and evolution.
BOOKS Reference:
Goldsby, R A •Biology New York: Harper & Row 1976 ASSESSMENT
Assessment will be based on a theory examination of between 1% and 2 hours duration to be held at the end of each teaching term, and on a practical examination of one hours duration to be held at the end of first and second terms. In addition, a satisfactory standard of practical work must be attained before a student is eligible to pass the subject.
BIOLOGY B01 (BIB01) 3 points
NON-VASCULAR PLANTS
A subject of two 1-hour lectures and one 3-hour laboratory session each week for one term.
SPECIAL REQUIREMENT
Students will be required to attend field excursions and to carry out individual assign- ments.
Prerequisite: Biology A or an approved equivalent SYLLABUS
The study will cover selected groups of non-vascular plants with reference to structure and function. Life histories, classification and evolutionary interrelationships of Victorian representatives of algae, fungi, lichens and bry ophytes will be studied.
BOOKS
Preliminary Reading:
Alexopoulos, C J & Bold, H C Algae and Fungi (Current Concepts in Biology) New York: Macmillan 1967
Reference:
Scagel, R F et al Plant Diversity: An Evolutionary Approach Belmont (Calif): Wadsworth 1969
ASSESSMENT
Assessment will be based on one mid-term examination of one hour in class time, with the option of a final examination or project including a paper to be presented in the last practical class.
BIOLOGY B02 (BIB02) 3 points
VASCULAR PLANTS
A subject of two 1-hour lectures and one 3-hour laboratory session each week for one term.
SPECIAL REQUIREMENT
Students will be required to attend field excursions and to carry out individual assignments.
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Prerequisite: Biology A or an approved equivalent SYLLABUS
The study will include morphology, classification and evolutionary interrelationships in vascular plants. Selected examples of Victorian lycopods, ferns, gymnosperms and angiosperms will be studied.
BOOKS
Preliminary Reading:
Bold, H C Reference:
Heywood, V H Scagel, R F et al
The Plant Kingdom 3rd edn Englewood Cliffs:
Prentice-Hall 1970
Plant Taxonomy London: Arnold 1967
Plant Diversity: An Evolutionary Approach Belmont (Calif): Wadsworth 1969
ASSESSMENT
Exam nations on both theoretical and practical aspects of the subject will be held during the year. Field excursion and assignment work will be taken into account in the t.. ,assessment.
BIOLOGY B03 (BIB03) 3 points
INVERTEBRATE ZOOLOGY
A subject of two 1-hour lectures and one 3-hour practical class each week for one term.
SPECIAL REQUIREMENT
Attendance at a single day excursion is compulsory.
Prerequisite: Biology A or an approved equivalent SYLLABUS
A study will be made of the functional anatomy of selected invertebrates emphasising the diagnostic features and evolutionary relationships of the major groups within the most important
g the above points they will introduce the
student arranged that as well as illustrat-
ing local fauna.
BOOKS
Preliminary Reading:
Hansen, E D Reference:
Barnes, R D Buchsbaum, R Williams, W D
Animal Biology) 3rd edn
Englewood Cliffs: Prentice-Hall 81972
Invertebrate Zoology 3rd edn London: Saunders 1974
Animals without Backbones 2nd edn Chicago:
Univ of Chicago Press 1948
Australian Freshwater Life: The Invertebrates of Australian In/and Waters South Melbourne:
Sun 1968
ASSESSMENT
Assessment is based on one theory and one practical examination of approximately three hours and one hours duration respectively, to be held at the end of term.
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