ACCOUNTANCY A 9 points
A subject of 2 one-hour lectures and 2 one-hour tutorials a week throughout the year.
SPECIAL REQUIREMENTS
Class participation is an integral part of the subject and the submission of all assignment work is compulsory.
No prerequisite
SYLLABUS
An introduction to the theory and practice of financial accounting with emphasis to be given to
• accounting for the formation and operation of sole traders, partnerships and companies. and for the operation of non-trading enterprises;
• the techniques of preparation, presentation, analysis and interpretation of accounting reports for each of the mentioned forms of organization.
BOOKS
Preliminary Reading:
Hain, H P.
Prescribed:
Hain, H. P.
Hunter, M H and Allport, N J.
Munro, I fed
Reference:
Barnett, W and Fitzgerald, K.
Colditz, B. T . Meigs. W B and Johnson. C. E
Goldberg, L.
Goldberg. L. (ed ) Goldberg. L. and Hill, V. R.
Gole. V. L.
Harrison. J . Horrocks. J., and Newman. R L.
Mathews, R.
Smyth, E B and Burke. W. L.
Accounting Essentials McGraw-Hill Accounting Essentials McGraw-Hill Accounting Holt, Rinehart and Winston Readings in Accounting V.C.T.A.
Accountancy Exercises—First Year 1974 edition M.U.P.
Australian Book-keeping Fundamentals McGraw- Hill
Australian Accounting: The Basis for Business Decisions McGraw-Hill
An Outline of Accounting Law Book Coy Fitzgerald's Accounting Butterworth Elements of Accounting M. U.P.
Fitzgerald's Analysis and Interpretation of Financial Statements Butterworth
Accounting—A Direct Approach Cheshire The Accounting Framework Cheshire Introductory Accounting Law Book Coy
ASSESSMENT
• Class assignments comprising 25 per cent of the assessment;
• tests held during class time comprising 15 per cent of the assessment;
• 1 two-hour examination paper in mid-year comprising 30 per cent of the assessment.
• 1 two- hour examination paper at the end of the year comprising 30 per cent of the assessment
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ACCOUNTANCY B1 12 points A subject of 4 one-hour classes a week throughout the year.
SPECIAL REQUIREMENTS
Class participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy A SYLLABUS
The nature and function of financial accounting in terms of:
A. Business Ownership:
• Sole traders—formation, recording, accounting for reports, profit appropriation, sale of business.
• Partnerships—legal authority, formation, operation, accounting for reports, profit appropriation, admission and retirement of partners, dissolution, acquiring an interest.
• Companies—legal authority, accounting for reports including implications of taxation and auditing, profit appropriation, incorporation, capital structure (share issues, debenture issues and bonus issues), alteration of share capital, recon- struction, amalgamation, absorption and take-over of companies, holding compan- ies and groups, liquidations.
B. Financial Accounting Theory:
Methodology and structure of accounting; financial objectives of the firm; capital maintenance; concepts of income, expense, profits, assets and equity; business income and price changes; current value accounting.
C. Financial Reporting:
Preparation and disclosure in the various reports; accepted accounting principles;
evaluation of those reports in terms of the techniques of analysis and interpretation and the extent of price level adjustments.
D. Financial Management and Planning:
Cost of capital; theory of financial structure; equity capital and dividend policy; long term financing; capital market and share valuation.
BOOKS Prescribed:
Gole, V.
Johnston, T. R., Jager, M. 0.
and Taylor, R. B.
Yorston, K., Smyth, E. B. and Brown, S. R.
Reference:
Colditz, B. T. and Gibbins, R. W.
Garner, P. and Berg, K.
Gibson, C. J., Meredith, G. G.
and Peterson, R.
Goldberg, L. (ed.)
Hunter, M. H. and Allport, N. J.
Mathews, R.
Munro, I. (ed.)
Fundamentals of Financial Management But- terworth
Law and Practice of Company Accounting in Australia Butterworth
Advanced Accounting 7th edition Law Book Coy Accountancy Exercises—First Year 1974 edition
M.U.P.
Accountancy Exercises—Advanced 1973 edition M.U.P.
Accounting Perspectives McGraw-Hill
Readings in AccountingTheory Houghton Mifflin Accounting Concepts—Readings Cassell Fitzgerald's Accounting Butterworth Accounting Holt, Rinehart and Winston The Accounting Framework Cheshire Readings in Accounting V.C.T.A.
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ASSESSMENT
• Class assignments comprising 10 per cent of the assessment;
• tests held during class time comprising 25 per cent of the assessment;
• presentation of seminar papers comprising 15 per cent of the assessment;
• 1 two-hour examination paper in mid-year comprising 25 per cent of the assessment;
• 1 two-hour examination paper at the end of the year comprising 25 per cent of the assessment.
ACCOUNTANCY B2 12 points
A subject of 4 one-hour classes a week throughout the year.
SPECIAL REQUIREMENTS
Class participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy A SYLLABUS
The contribution of accountancy to management including:
• The recording of cost information for job or process cost systems using historical and standard costs and absorption or variable cost methods for the purpose of product costing, inventory valuation and control.
• Budgeting as an aid to planning and control.
• Variable costing. cost-volume-profit relationships, relevant data and incremental analysis as aids to planning and decision-making.
BOOKS
Preliminary Reading:
Brown, J. A. C. The Social Psychology of Industry Pelican Massie, J. L. Essentials of Management Prentice-Hall Prescribed:
Horngren, C. T. Cost Accounting: A Managerial Emphasis Prentice- Hall
Accountancy Exercises—First Year M.U.P.
Accountancy Exercises—Advanced M.U.P.
Reference:
Amey, L. R. and Management Accounting Longman • Eggingtin, D. A.
Anton, H. R. and Firmin, P. A. Contemporary Issues in Cost Accounting Hough- ton Mifflin
Byrt. W. J. and Masters, P. R. The Australian Manager Sun Books Mathews, R. The Accounting Framework Cheshire Middleton, K. A. The Economics of Capital Expenditure A.S.A.
Quinn, G. D. The Capital Expenditure Decision Irwin Rosen, L. S. (ed.) Topics in Managerial Accounting McGraw-Hill Shillinglaw, G. Cost Accounting: Analysis and Control Irwin Solomons, D. (ed.) Studies in Cost Analysis Sweet and Maxwell Thomas, W. E. (ed.) Readings in Cost Accounting, Budgeting and
Control South-Western Publishing Coy Welsch, G. A. Budgeting: Profit Planning and Control Prentice-
Hall ASSESSMENT
• 1 two-hour examination paper in mid-year comprising 30 per cent of the assessment;
• 1 three-hour examination paper at the end of the year comprising 40 per cent of the assessment;
• one major assignment comprising 15 per cent of the assessment;
• class assignments comprising 15 per cent of the assessment.
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ACCOUNTANCY C 12 points
A subject of 4 one-hour classes a week throughout the year.
SPECIAL REQUIREMENTS
Class participation is an integral part of the subject and the submission of all assignment work is compulsory.
Prerequisite: Accountancy B1 or Accountancy B2.
SYLLABUS
The subject will comprise three topics:
A. Auditing:
The nature and development of auditing for both managerial and financial accounting.
The auditor's independence and authority and the effects of statute law, case law and accounting society recommendations.
B. Taxation:
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.
C. Financial Management:
The financial objectives of the firm and the problems involved in evaluating, forecasting and decision-making. Risk, uncertainty and accounting flows affecting investment analysis and capital investment. Methods of financing, cost of capital and asset management.
BOOKS Prescribed:
Australian Income Tax Assessment Act 1974 A.G.P.S.
Irish, R. A. Auditing Law Book Coy
Lincoln, M. G. and
Australian Case Studies in Business Finance
Burrows, G. H. McGraw-Hill
Mannix, E. F. and Harris, O. W. Australian Income Tax Guide 20th edition But- terworth
Peirson, C. G. and Bird, R. G. Business Finance McGraw-Hill Van Horne, J. C.
Financial Management and Policy Prentice-Hall
Brigham, E. F.
ASSESSMENT
Assignments and tests set during the year will comprise the assessment.
Reference:
Bennett, J. W., Grant, J. McB.
and Parker, R. N.
Chambers, R. J.
Gole, V. L.
Mannix, E. F.
Mautz, R. K.
Mautz, R. K. and Sharaf, H. A.
Nielson, O.
Weston, J. F. and
The Accounting and Auditing Requirements of the Companies Acts (as amended 1973) A.S.A. and I.C.A.A.
Taxation Review Committee—Full Report, 31 /1 / 1975 (Asprey Committee Report) A.G.P.S.
Topics in Business Finance and Accounting Cheshire
Accounting Finance and Management Butterworth Fundamentals of Financial Management in Aus-
tralia Butterworth
Australian Income Tax Leading Cases Butterworth Fundamentals of Auditing Wiley
The Philosophy of Auditing A.A.A.
Cases in Auditing Irwin
Managerial Finance Holt, Rinehart and Winston
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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.
BIOLOGY A 9 points
A subject of 168 hours extending over three teaching terms. Two lectures, 2 two-hour group seminars and practical work classes, and 1 one-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 start of the year.
There is no formal prerequisite. A knowledge of Biology above that of junior secondary science is not assumed.
SYLLABUS
• The nature of science.
• An introduction to the diversity of living organisms: the living world; its nature and classification; the major groups of organisms and their characteristics; the cell theory.
• The multicellular organism: cell structure; basic biochemistry and biophysics of cells; mitosis; cell and tissue types; development and differentiation; the mor- phology. anatomy and physiology of the vascular plant; plant nutrient requirements, procurement and processing; gaseous exchange; water relations; internal transport;
response and adaptation to environment; chemical control of growth.
• Energy transformation in organisms: enzymes and coenzymes; energy in cells;
photosynthesis and chemosynthesis; cellular respiration; metabolism and met- abolic rate.
• Comparative animal structure and function: nutrient requirements; circulation;
respiration; excretion and osmoregulation; muscular and skeletal systems; nervous and hormonal systems; homeostasis; adaptation to environment; reproduction and development; meiosis; elements of embryology.
• Comparative plant organization; life cycles and their evolution.
• Interactions between organisms and between them and their environments; factors affecting survival.
• Ethology: the behavior of organisms and its adaptive significance.
• Microbiology: the morphology, physiology and biochemistry of micro-organisms;
their behaviour and importance in the natural environment and in the pathogenesis of disease in animals and plants.
• Genetics: Mendelian genetics, the nature of the gene; gene action; elementary population genetics; genetics and evolution; genetics of speciation.
• Evolution: theories of the origin of life; evolution and natural selection; speciation.
BOOKS Prescribed:
Keeton, W. T. Biological Science 2nd edition W. W. Norton and Co. Inc. 1972
ASSESSMENT
Theory and practical examinations may be held at the end of each term. A satisfactory standard of practical work must .be attained before a student is eligible to pass the subject.
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BIOLOGY B SUBJECTS
Subjects with the prefix Biology B are available to students who have successfully completed Biology A, or an approved equivalent.
BIOLOGY B1-1 and BIOLOGY B3-1 6 points
PLANT STRUCTURE AND FUNCTION
A subject of 80 hours, comprising two hours of lectures and three hours of laboratory work a week.
SPECIAL REQUIREMENTS
Students will be required to attend field excursions and carry out individual assignments.
SYLLABUS
Students will undertake studies of: the structure and function of plant cells, tissues and organs; a survey of major plant groups with regard to structure, life histories, classification and the evolutionary interrelationships.
Practical work will comprise laboratory observations of the gross features of Victorian representatives of non-vascular and vascular plants.
BOOKS
Preliminary Reading:
Bold, H. C.
Prescribed:
Scagel, R. F. et al ASSESSMENT
Examinations 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 final assessment.
BIOLOGY B1-2 and BIOLOGY B3-2 6 points
ANIMAL STRUCTURE AND FUNCTION
A subject of 80 hours comprising two hours of lectures and three hours of practical work for most weeks.
SPECIAL REQUIREMENTS
Attendance on a single day excursion is required.
SYLLABUS
A study will be made of the functional anatomy of selected examples of invertebrates and vertebrates emphasizing the diagnostic features and evolutionary inter- relationships of the major groups within the most important phyla. Wherever possible, the examples are chosen in such a way as to introduce the student to local fauna.
BOOKS
Preliminary Reading:
Hanson, E. D.
Prescribed:
Barnes, R. D.
Williams, W. D.
The P/ant Kingdom 3rd edition Prentice-Hall 1970 P/ant Diversity: An Evolutionary Approach Wads-
worth 1969
Animal Diversity 3rd edition Foundations of Modern Biology Series Prentice-Hall 1972 Invertebrate Zoology 3rd edition Saunders 1974 Australian Freshwater Life: The Invertebrates of
Australian Inland Waters Sun 1968 68
Reference:
Tyndale-Biscoe, C. H. Life of Marsupials Contemporary Biology Series Edward Arnold 1973
ASSESSMENT
Different parts of the subject are assessed in different ways: theory and practical examinations, essay and practical work may be taken into account.
BIOLOGY B1-3 3 points
PLANT PHYSIOLOGY
A subject of 40 hours, comprising one lecture, one tutorial and one laboratory session a week.
SYLLABUS
The structural and nutritional basis of plant growth, photosynthesis, inorganic nutrition, water relations of plants. Aspects of plant metabolism involved in the above.
Transport in the plant. Hormones and plant growth.
Laboratory work is integrated throughout the subject.
BOOKS Reference:
Salisbury, F. B. and Ross, C. Plant Physiology Wadsworth 1969 ASSESSMENT
A theory examination and record of laboratory work will contribute to the overall assessment.
3 points ANIMAL PHYSIOLOGY
A subject of 40 hours comprising two hours of lectures and three hours of practical work a week.
SYLLABUS
A study will be made of the basic elements of the physiology of animals with emphasis on the mechanism of function and control in vertebrate organ systems.
The subject will provide an introduction to:
• Cellular Physiology; the structure and function of the animal cell.
• Systemic Physiology; the activity and role of tissue and organ systems in the overall co-ordinated functions of the body.
BOOKS
Preliminary Reading:
Schmidt-Nielsen, K.
Prescribed:
Vander, A. J., Sherman, J. H.
and Luciano, D. S.
Reference:
Marshall, P. J. and Hughes, G. H.
Prosser, C. L.
Schmidt-Nielsen, K.
ASSESSMENT
One examination will be held at the conclusion of the subject. Practical work and assignments will also be submitted, and form part of the final assessment.
BIOLOGY B1-4
Animal Physiology 3rd edition Prentice-Hall 1970 Human Physiology—the Mechanisms of Body
Function 2nd edition McGraw-Hill 1975 The Physiology of Mammals and Other Vertebrates
Cambridge U.P. 1972
Comparative Animal Physiology 3rd edition W. B.
Saunders 1973
How Animals Work Cambridge U.P. 1972
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BIOLOGY B2-1 and BIOLOGY B3-3 6 points
ECOLOGY
A subject of 28 one-hour lectures, 10 three-hour laboratory classes and one extended field excursion.
SYLLABUS
A general introduction to ecology, including ecological methods, studies of population growth, structure and control; community ecology; ecosystem dynamics;
human and applied ecology.
BOOKS Prescribed:
Kormondy, E. J. Concepts of Ecology Prentice- Hall 1969 ASSESSMENT
One examination of up to two hours duration will be held at the conclusion of the subject. Practical and seminar work and reports of field excursions will form part of the final assessment.
BIOLOGY B2-2 and BIOLOGY B4-3 3 points
ENVIRONMENTAL PHYSIOLOGY
A subject of 40 hours including integrated lectures, seminars and practical activities for five hours a week for eight weeks.
SYLLABUS
The subject will be an introduction to the study of the physiological adaptations of living organisms which enable them to exist in, or make use of, different environments.
Emphasis will be placed on extreme environments such as desert, high altitude, etc.
BOOKS
Preliminary Reading:
Griffin, D. R. and Novick, A.
Schmidt-Nielsen, K.
Reference:
Prosser, C. L.
Schmidt-Nielsen, K.
Animal Structure and Function 2nd edition Holt, Rinehart and Winston 1970
Animal Physiology 3rd edition Prentice-Hall 1970 Comparative Animal Physiology 3rd edition W. B.
Saunders 1973
How Animals Work Cambridge U.P. 1972 Oceanography Readings from Scientific American
1971 W. H. Freeman and Co.
Vertebrate Adaptations Readings from Scientific American 1968 W. H. Freeman and Co.
ASSESSMENT
Students will be assessed on their performance in a theory examination, on a written and verbally presented report and on practical work.
BIOLOGY B2-3 3 points
EVOLUTION
A subject of 40 hours comprising three lectures and two hours of tutorials a week.
SYLLABUS
A study will be made of the mechanisms of speciation and evolution. The basic lines of evidence on which the theory is based will be examined and examples taken from both plants and animals.
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BOOKS Prescribed:
Stebbins, G. L. Processes of Organic Evolution Concepts of Modern Biology Series Prentice-Hall
ASSESSMENT
One three-hour written examination.
BIOLOGY 2-4 3 points
BIOLOGICAL TECHNIQUES
A subject of 40 hours, variable according to timetable commitments, usually 2 one- hour and 1 three-hour session for most weeks. Excursion work in lieu of part of the above may be included.
SYLLABUS
The subject will serve as a practical training in a range of techniques useful in the biological sciences, including sampling and identification of organisms, methods of preparation of materials for examination, maintenance of organisms in the laboratory, microscopy and biometrics.
BOOKS Prescribed:
Jahn, T. L and Jahn. F. L. How to Know the Protozoa Wm. C. Brown and Co.
Iowa ASSESSMENT
Different parts of the subject are assessed in different ways. This may include theory and practical examination, assignments and class work.
BIOLOGY 62-5 3 points
MICROBIOLOGY
A subject of 40 hours. Lectures and practical work will be interwoven throughout the subject.
SYLLABUS
The subject will serve as a general introduction to procaryotic organisms (bacteria, blue-green algae and viruses) and certain eucaryotic organisms (protozoa and fungi).
Study of these organisms will include their properties as determined by laboratory cultivation and investigation, and their behaviour and importance in the natural environment and in the pathogenesis of disease in animals and plants.
BOOKS Prescribed:
Brock, T. D. Biology of Micro-organisms 2nd edition Prentice- Hall 1974
OR
Carpenter, P. L. Microbiology 3rd edition W. B. Saunders ASSESSMENT
Progressive assignments, together with a theory and practical examination at the end of the subject.
BIOLOGY 6401 3 points
Aspects of Biology 82-1 and Biology B3-3 will be studied.
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