Fees apply
The Master of Commerce (Accounting) degree is designed for accounting graduates who wish to further their professional and academic studies and qualifications. It allows students to combine study in the CPA Programme (offered by the Australian Society of Certified Practising Accountants) or in the PY Programme (offered by the Institute of Chartered Accountants in Australia). This may be achieved in one of two ways: (1) five CPA or PY subjects are undertaken as options while studying in the Master of Commerce (Accounting); or (2) credit is granted for these subjects if they have already been completed.
The Master of Commerce (Accounting) provides study of a common core of subjects which involve critical analysis of current issues in accounting theory and practice. Students have the opportunity to select from a range of options so that they can pursue in greater depth their individual interests in areas of accounting thought and practice. The degree will provide research training and practice for those who choose the coursework and dissertation mode.
Bathurst campus
Distance education
2 years (4 sessions) accelerated
3 years (6 sessions) standard
Applicants must normally hold an undergraduate degree at an appropriate level with an accounting major, or a postgraduate accounting conversion degree at an appropriate level. Applicants holding other qualifications deemed to be equivalent to the above awards will be considered.
Credit may be granted for subjects deemed to be equivalent to the compulsory or option subjects. Credit will be granted for up to five subjects passed in the CPA Programme administered by the Australian Society of Certified Practising Accountants or in the PY Programme administered by the Institute of Chartered Accountants in Australia.
To graduate, students must satisfactorily complete either 12 subjects by coursework, or 9 subjects by coursework and a dissertation. Students can elect to study the Master of Commerce (Accounting) in one of two modes:
(b) ten options to be selected from the Master of Commerce options shown below. A maximum of five options may be chosen from either Group B or Group C. Credit may be applied for in respect to subjects previously passed in Groups B or C. Group D options are normally restricted to students requiring any of them to qualify for entry to the ASCPA or ICAA.
(a) three compulsory core subjects
(b) six options to be selected from the Master of Commerce options
shown below. A maximum of five options may be chosen from either
Group B or Group C. Credit may be applied for in respect to subjects
previously passed in Group B or C.
(c) Dissertation on an approved topic
ACC503 Individual Decision Analysis
ACC504 Advanced CIS Auditing
ACC505 Accounting & Finance Functions
ACC506 Financial Statement Analysis
ACC507 Strategic Management Accounting
ACC508 Advanced Studies in Financial Accounting
ACC509 Strategic Cost Management Systems
ACC519 Accounting & Financial Management for Small Business
ACC520 Current Issues in Auditing
ACC522 International Dimensions of Accounting
ACC525 Financial Accountability in the Public Sector
ACC527 Accounting Regulation
ACC528 Taxation of International Transactions
ACC529 History of Accounting Thought
ACC530 Special Topic in Accounting
ACC540 Research Methodology
ACC550 CPA Core I
ACC551 CPA Core II
ACC552 CPA Management Accounting
ACC553 CPA Auditing
ACC554 CPA Management of Information Systems
ACC555 CPA Taxation
ACC556 CPA Insolvency & Reconstruction
ACC557 CPA External Reporting
ACC558 CPA Treasury
ACC570 PY Accounting 1
ACC571 PY Accounting 2
ACC572 PY Taxation
ACC573 PY Ethics
ACC574 PY Advanced Taxation
ACC575 PY Advanced Auditing
ACC576 PY Advanced Management Accounting
ACC577 PY Advanced Insolvency
ACC578 PY Advanced Information Technology
ACC517 Auditing & Control Systems
ACC518 Current Developments in Accounting Thought
LAW512 Commercial Law 2 (i.e. Company Law)
LAW514 Australian Taxation
*The subjects in group B are subjects conducted by the ASCPA in the standard format and under the conditions applying to all other CPA candidates. Students wishing to select options from Group B must be enrolled in the CPA Programme, and subjects chosen must comply with the CPA Programme requirements. Charles Sturt University charges no fees for these subjects and provides no tuition in them. However, when students enrol in the CPA subject they should also enrol with Charles Sturt University under the corresponding subject code. The grade awarded by the ASCPA for each of these subjects will be entered as the grade for the Charles Sturt University option.
**The subjects in Group C are subjects conducted by the ICAA in the standard format and under the conditions applying to all other PY candidates. Students wishing to select options from Group C must be enrolled in the PY Programme, and subjects chosen must comply with the PY Programme requirements. Charles Sturt University charges no fees for these subjects and provides no tuition in them. However, when students enrol in the PY subject they should also enrol with Charles Sturt University under the corresponding subject code. The grade awarded by the ICAA for each of these subjects will be entered as the grade for the Charles Sturt University option.
***Enrolment in subjects from Group D requires prior approval of the Course Coordinator. These subjects have a residential school requirements.
Course Coordinator
Professor Victor Fatseas
School of Accounting
Telephone: (063) 38 4710
Facsimile: (063) 38 4822
Email: vfatseas@csu.edu.au
Last Revised: 25 November 1996.
