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 integrate postgraduate academic studies with professional studies required for membership of the Australian Society of Certified Practising Accountants (ASCPA) and the Institute of Chartered Accountants in Australia (ICAA). This may be achieved in one of three modes:
Mode 1 By concurrently studying the CPA Program in conjunction with Master of Commerce subjects; orMode 2 By claiming credit for completed professional subjects
in the CPA or PY Programs; or
Mode 3 By studying all Master of Commerce subjects.
The course aims to provide graduates with the knowledge and skills required to be competent in professional accounting and to develop skills in critical analysis of current issues in accounting theory and practice.
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.
Graduates of this program are eligible to join the Association of Taxation and Management Accountants at the Fellow level, without further study.
To graduate with a Master of Commerce (Accounting), students must satisfactorily complete 12 subjects by coursework. Students choosing Mode 1 must be eligible for membership of the ASCPA and may exit after eight subjects with the award Graduate Diploma of Professional Accounting or continue on to complete the Master of Commerce (Accounting).
Note: Students must be Associate Members of the ASCPA and must also separately enrol with the ASCPA by the due date when enrolling in CPA subjects.
(a) Four compulsory core subjectsACC546 Contemporary Financial Accounting 1
ACC547 Contemporary Financial Accounting 2
ACC550 CPA Core I
ACC551 CPA Core II
(b) Two CPA electives to be chosen from the Group B Master of Commerce options shown below.
(c) Two Master of Commerce options to be chosen from the Group A Master of Commerce options shown below.
At this stage, students may elect to exit the program with a Graduate Diploma of Professional Accounting or continue on to complete the Master of Commerce (Accounting) as follows:
(d) Two options - one from Group A and a CPA elective from Group B of the Master of Commerce options shown below.
(e) Two compulsory core subjects of the Master of Commerce (Accounting):
ACC500 Current Issues in Financial AccountingACC510 Current Issues in Management Accounting
(a) Claim credit for 5 completed CPA or PY subjects.
(b) Two compulsory core subjectsACC500 Current Issues in Financial Accounting
ACC510 Current Issues in Management Accounting
(c) Five options to be selected from Group A of the Master of Commerce options.
ACC500 Current Issues in Financial Accounting
ACC510 Current Issues in Management Accounting
(b) Ten options to be selected from Group A or Group D of the Master of Commerce options. Group D options are normally restricted to students requiring any of them to complete their qualifications for entry to the ASCPA or ICAA.
ACC503 Individual Decision Analysis
ACC504 Advanced CIS Auditing
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
ACC524 Professional Auditing
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
FIN516 Corporate Finance
Or any other subjects (up to a maximum of two) offered by Charles Sturt University and approved by the Course Coordinator.
Group B*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
ACC559 CPA Personal Financial Planning & Superannuation
Group C**
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
Group D***
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. The grade awarded by the ASCPA for each of these subjects will be entered as the grade for the CSU option.
**The subjects in Group C are subjects available for credit. The grade awarded by the ICAA for each of these subjects will be entered as the grade for the CSU option.
***Enrolment in subjects from Group D requires prior approval of the Course Coordinator. These subjects have a compulsory residential school.
Course Coordinator
Professor Victor Fatseas
School of Accounting
Telephone: (02) 6338 4710
Facsimile: (02) 6338 4822
Email: vfatseas@csu.edu.au
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