Bachelor of Accounting

Australian National University

About

The Bachelor of Accounting is designed to develop your knowledge and skills in reporting, analysing and managing financial resources in business and government entities.

In addition to meeting the education requirements for membership of the Australian accounting professional bodies, the degree offers flexibility for you to study in related disciplines of your interest, including finance, business information systems, management, marketing, international business and corporate sustainability.You will be equipped with the ability to critically analyse emerging accounting issues, and be inspired by the professional and scholarly accounting research that provides you with insights into issues underlying the accounting numbers, thus fostering your academic and professional competence.

Gaining these academic and professional attributes will enhance your accounting career opportunities, or pursuance of advanced accounting studies.

Structure

Program Requirements

The Bachelor of Accounting requires completion of 144 units, of which:

A maximum of 60 units may come from completion of 1000-level courses

The 144 units must include:

24 units from completion of minor in Business and Economics Essentials

30 units from completion of the following compulsory courses:

BUSN1002 Accounting Processes and Systems FINM1001 Foundations of Finance BUSN2011 Management Accounting BUSN2015 Company Accounting BUSN3001 Accounting Theory

18 units from completion of courses from the following list:

BUSN1101 Introduction to Commercial Law BUSN2101 Law of Business Entities BUSN2036 Financial Statement Analysis BUSN3008 Financial Reporting By Corporations BUSN3017 Corporate Social Responsibility, Accountability and Reporting INFS2005 Accounting Information Systems

18 units from completion of courses from the following list:

BUSN3002 Auditing BUSN3003 Advanced Management Accounting BUSN3006 Public Sector Accounting BUSN3008 Financial Reporting By Corporations BUSN3014 Principles of Tax Law BUSN3017 Corporate Social Responsibility, Accountability and Reporting BUSN3051 Accounting Analytics

6 units from completion of courses on List 1 of the ANU College of Business and Economics

48 units from completion of elective courses offered by ANU

Further Information Students wishing to qualify for membership of CPA Australia must enrol in BUSN1101 Introduction to Commercial Law, BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law. BUSN3002 Auditing is optional, but students are strongly advised to complete this course. Students who do not complete BUSN3002 at university must complete it in the CPA program in order to advance to the CPA status.

Students wishing to qualify for membership of Chartered Accountants Australia and New Zealand must also enrol in BUSN3002 Auditing, in addition to BUSN1101 Introduction to Commercial Law, BUSN2101 Law of Business Entities, INFS2005 Accounting Information Systems and BUSN3014 Principles of Taxation Law.

FDD with Law (ALLB): Due to incompatibilities between (BUSN1101 and LAWS1204) and (BUSN2101 and LAWS2203), student will need to select three courses other than BUSN1101 and BUSN2101 from the second list of courses (that is, select three courses from BUSN2036, BUSN3008, BUSN3017 and INFS2005).

You will meet the prerequisites of BUSN3014 by studying LAWS1204.

Minors

  • Business and Economics Essentials

Elective Study

Once you have met the program requirements of your degree, you may have enough electives to complete an additional elective major, minor or specialisation.

Study Options

Year 1 - 48 units

Code Name Units
BUSN1001 Business Reporting and Analysis 6 units
ECON1101 Microeconomics 1 6 units
STAT1008 Quantitative Research Methods 6 units
FINM1001 Foundations of Finance 6 units
BUSN1002 Accounting Processes and Systems 6 units
ECON1102 Macroeconomics 1 6 units
BUSN1101 Introduction to Commercial Law 6 units
CBE Elective 6 units

Year 2 - 48 units

Code Name Units
BUSN2015 Company Accounting 6 units
2000 level Accounting course 6 units
Elective course 6 units
Elective course 6 units
BUSN2011 Management Accounting 6 units
2000 level Accounting course 6 units
Elective course 6 units
Elective course 6 units

Year 3 - 48 units

Code Name Units
BUSN3001 Accounting Theory 6 units
3000 level Accounting course 6 units
Elective course 6 units
Elective course 6 units
3000 level Accounting course 6 units
3000 level Accounting course 6 units
Elective course 6 units
Elective course 6 units

Entry requirements

Admission Requirements

At a minimum, all applicants must meet program-specific academic/non-academic requirements, and English language requirements. Admission to most ANU programs is on a competitive basis. Therefore, meeting all admission requirements does not automatically guarantee entry.

In line with the university's admissions policy and strategic plan, an assessment for admission may include competitively ranking applicants on the basis of specific academic achievement, English language proficiency and diversity factors.

Domestic applicants

→ School leavers will be assessed on: • the minimum Australian Tertiary Admission Rank (ATAR) requirement or equivalent for this program, • the co-curricular or service requirement, and • any program specific requirements that are listed below.

→ Non school leavers: a) will be assessed on: • the minimum Australian Tertiary Admission Rank (ATAR) requirement or equivalent for this program, b) Non school leavers who: • complete a recognised Australian (or equivalent) post-secondary qualification, or • complete one standard full-time year (1.0 FTE) of an Australian (or equivalent) degree qualification, or • complete an approved tertiary preparation course/program without undertaking any further study, will be assessed on the basis of an equivalent selection rank that is calculated upon application. Non school leavers must also meet any program specific requirements that are listed below.

International applicants

Applicants who complete a recognised secondary/senior secondary/post-secondary/tertiary sequence of study will be assessed on the basis of an equivalent selection rank that is calculated upon application. A list of commonly observed international qualifications and corresponding admission requirements can be found here. Applicants must also meet any program specific requirements that are listed below.

Diversity factors & English language proficiency As Australia's national university, ANU is global representative of Australian research and education. ANU endeavours to recruit and maintain a diverse and deliberate student cohort representative not only of Australia, but the world. In order to achieve these outcomes, competitive ranking of applicants may be adjusted to ensure access to ANU is a reality for brilliant students from countries across the globe. If required, competitive ranking may further be confirmed on the basis of demonstrating higher-level English language proficiency.

Prerequisites

There are no formal program prerequisites. But assumed knowledge is:-ACT: Mathematical Methods (Major) or NSW: Mathematics or equivalent. More information about interstate subject equivalencies can be found here.

Adjustment Factors

ANU offers rank adjustments for a number of adjustment factors, including for high achievement in nationally strategic senior secondary subjects and for recognition of difficult circumstances that students face in their studies. Rank adjustments are applied to Bachelor degree applicants with an ATAR at or above 70. Points are awarded in accordance with the approved schedules, and no more than 15 points (maximum 5 subject/performance-based adjustments, maximum 10 equity-based adjustments and maximum 5 Elite Athlete adjustments) will be awarded. Please note that Adjustment Factors vary and do not apply to a select few programs, please visit the ANU Adjustment Factors website for further information.

Scholarships

ANU offers a wide range of scholarships to students to assist with the cost of their studies.

Eligibility to apply for ANU scholarships varies depending on the specifics of the scholarship and can be categorised by the type of student you are. Specific scholarship application process information is included in the relevant scholarship listing.

For further information see the Scholarships website.

Learning outcomes

  1. Integrate theoretical and technical accounting knowledge in a business context.
  2. Exercise judgement under supervision to provide possible solutions to routine accounting problems in straightforward contexts using where appropriate social, ethical, economic, regulatory, sustainability, governance and/or global perspectives.
  3. Critically apply theoretical and technical accounting knowledge and skills to provide possible solutions to routine accounting problems.
  4. Justify and communicate accounting advice and ideas to both specialists and non-specialists.

Institution