Postgraduate Accountancy Courses

COURSES OFFERED

1. Master of Accountancy - Research
2. Master of Accountancy
3. Master of Professional Accounting
4. Master of Forensic Accounting
5. Graduate Diploma in Commerce (Accountancy)
6. Graduate Certificate in Forensic Accounting

MASTER OF ACCOUNTANCY - RESEARCH

The Master of Accountancy – Research degree comprises 24 credit points of coursework and a 48 credit point thesis. This degree is primarily a research degree for those who have completed a bachelors honours at a standard of Class II, Division 2 or higher in accountancy, economics, finance or management.

Entry Requirements / Assumed Knowledge

Applicants who have completed a coursework masters degree at an appropriate standard may be admitted to the program.

Advanced Standing

Advanced Standing of up to 24 credit points may be awarded for the coursework component of this degree to students who have completed research related subjects at an appropriate standard as assessed by the Head of Accounting Discipline. A candidate may not undertake subjects for this degree that are similar in content to subjects included in their honours or masters course.

Course Program

Elective Subjects

12 credit points from the 900 level subjects offered by the School of Accounting and Finance, provided those electives are appropriate to the course of research the student intends to pursue. Subject selection to be approved by the Head of Accounting Discipline.

Other coursework subjects may be substituted with the permission of the Head of Accounting Discipline.

Thesis

Other Information

Further information is available from http://www.uow.edu.au/ or email: accfin@uow.edu.au.

MASTER OF ACCOUNTANCY

The purpose of this pass degree is to provide graduate students, who have completed the accountancy major for the Bachelor of Commerce degree, with the opportunity of further in-depth study of advanced topics in accounting.

Entry Requirements / Assumed Knowledge

Applicants must have a Bachelor of Accountancy or Commerce degree with a major in Accountancy from a recognised tertiary institution, with an average mark of at least 60%. Students who do not have a major in Accountancy may be admitted to the program, but will be required to undertake some additional undergraduate subjects.

Course Requirements

Candidates who do not have a major in Accountancy and wish to complete an accounting program may be permitted to study for the degree provided that they include the undergraduate accountancy subjects amounting to 24 credit points, recommended by the Head of Accounting Discipline; thus the total credit points required for these candidates is 72.

Members of not less than five years standing of CPA Australia or the Institute of Chartered Accountants in Australia with appropriate experience are permitted to enrol for the degree even though they do not hold an undergraduate degree; such candidates will be required to pass subjects aggregating 72 credit points.

Course Program

With permission of the Head of Accounting Discipline, it is possible for students to substitute for the subjects listed above with ACCY985 Special Topic in Accounting A or ACCY986 Special Topic in Accounting B and up to three subjects offered in the Master of Finance degree.

Professional Recognition

Recognised by CPA Australia as a specialist Masters Degree.

MASTER OF PROFESSIONAL ACCOUNTING

The program is designed to build on the learning experience of the students and to extend that experience to an appreciation and understanding of matters relating to the practice of accounting. At the conclusion of the program, students will satisfy the academic requirements of the major accounting professional bodies. They will have an appreciation of the theoretical issues under-pinning the practice of accounting, as well as the legal and practical issues surrounding that practice.

Entry Requirements / Assumed Knowledge

Applicants must have a Bachelor degree from a recognised tertiary institution or equivalent. Applicants without a degree will be considered if they have completed at least three years of tertiary qualification and have a minimum of three years relevant work experience in a managerial or supervisory role in an accounting firm or in a role for which the primary responsibilty is financial and/or management accounting.

Course Requirements

The course is designed to be taken over three or four semesters on a full-time basis or a part-time equivalent basis. The program consists of twelve subjects totalling 72 credit points.

Course Program

MASTER OF FORENSIC ACCOUNTING

The Master of Forensic Accounting emphasises a forensic rather than a control-based or risk management approach to the analysis of corporate governance and the possibility of fraud.

Students will be given a broad-based introduction to the nature and purpose of forensic accounting. The scope and content of all subjects extend well beyond a ‘legal’ focus and provide an opportunity to study and acquire skills in investigative techniques and the collection of data as well as the skills necessary to not only identify poor management but also unethical and fraudulent activities.

Entry Requirements / Assumed Knowledge

Applicants must have an undergraduate degree with a major in accountancy from a recognised university. Other academic or professional qualifications plus a minimum of five years full-time work experience may be approved by the Head of Accounting Discipline.

Advanced Standing

Advanced standing for ACCY950 and ACCY958 will be offered to applicants who have completed the CPA Australia Program.

Course Program

Professional Recognition

Recognised by CPA Australia.

GRADUATE DIPLOMA IN COMMERCE (ACCOUNTANCY)

In today’s competitive economic environment, an additional qualification outside a graduate’s first area of expertise may increase employment opportunities. A Graduate Diploma in Commerce (Accountancy) enhances the career prospects of graduates because it complements Bachelor qualifications in any discipline – building accounting, business and finance skills.

Entry Requirements / Assumed Knowledge

Applicants should normally have a Bachelor degree from a recognised tertiary institution. Students with an appropriate combination of academic qualifications, plus a minimum of three years relevant work experience may also be considered. The work experience must be in a managerial or supervisory role in an accounting firm or in a role for which the primary responsibilty is financial and/or management accounting.

Course Requirements

Specific requirements for this course are:

1. not less than 30 credit points (of the minimum required of 48) are to be obtained from 200-level and/or 300-level subjects offered by the School of Accounting and Finance;
2. with the approval of the Head of the Accounting Discipline, subjects may be selected from 900-level subjects offered by the School of Accounting and Finance. (Any subjects selected under this clause may be included in the 30 credit points required under 1.); and
3. the whole course for the diploma is to be approved by the Head of the Accounting Discipline as providing a coherent course of study.

Course Program

Programs are designed on an individual basis and depend on educational background and career goals. Students undertake at least 48 credit points as approved by Head of Accounting Discipline.

Other Information

Further information is available from http://www.uow.edu.au/ or email: accfin@uow.edu.au.

GRADUATE CERTIFICATE IN FORENSIC ACCOUNTING

Given the spate of corporate failures in Australia and the USA in recent times, there is a growing public awareness of the need for accounting and finance professionals (and those in oversight positions) to acquire skills to identify and act upon indicators of poor corporate governance, mismanagement, fraud and other unethical behaviour. Traditional business-related education focused on management styles and techniques, financial management, and how internal and external transactions were recorded and interpreted. It is now necessary to analyse the underlying characteristics of corporate activities, and identifying corporate governance issues including potentially unethical or fraudulent behaviour at all level of the organisation.

Entry Requirements / Assumed Knowledge

Applicants must have an undergraduate degree in accounting from a recognised university. Other academic or professional qualifications plus a minimum of five years full-time work experience may be approved by the Head of Accounting Discipline.

Course Program

Professional Recognition

Recognised by CPA Australia.

Other Information

Further information is available from http://www.uow.edu.au/ or email: accfin@uow.edu.au.