Master of Professional Accounting – Master of Business Administration

Information valid for students commencing in 2015.

Course code	112104
Version	2
Professional accreditation status	This course is jointly accredited by CPA Australia and Chartered Accountants Australia and New Zealand (CAANZ). Students who complete the accredited award may join either or both of the professional accounting bodies (CPA Australia, and/or Chartered Accountants Australia and New Zealand (CAANZ)). They must then complete the professional programs of whichever body they join plus their required number of years of professional experience in order to become full members of the accounting profession and practice as an accountant.
Course type	Masters Degree (Coursework) (AQF Level 9)
Division	Tropical Environments and Societies

Award Requirements

Course Structure

Admission Requirements

Course pre-requisites	Completion of an AQF level 7 bachelor degree in a business discipline other than accounting from this or another University; or Other qualifications and/or experience recognised by the Deputy Vice-Chancellor of the Division of Tropical Environments and Societies as equivalent to the above *Business disciplines: Marketing, Management, Commerce, HRM, Economics, Tourism and Hospitality, or other disciplines where students will have completed study relating to organisational behaviour, business, strategy, marketing, economics, communication and people management.
Minimum English Language Proficiency Requirements	Applicants of non-English speaking backgrounds must meet the English language proficiency requirements of Band 2 – Schedule II of the JCU Admissions Policy or have successfully completed an AQF 8 qualification from James Cook University within the previous two (2) years.
Additional selection requirements	Nil
Special admission requirements	Nil

Academic Requirements for Course Completion

Credit points	48 credit points as per course structure
Additional course rules	Nil
Additional completion requirements	Nil
Course learning outcomes	JCU graduates are committed to lifelong learning, intellectual development, and to the display of exemplary personal, professional and ethical standards. They have a sense of their place in the tropics and are charged with professional, community, and environmental responsibility. JCU graduates appreciate the need to embrace and be acquainted with the Aboriginal and Torres Strait Islander Peoples of Australia. They are committed to reconciliation, diversity and sustainability. They exhibit a willingness to lead and to contribute to the intellectual, environmental, cultural, economic and social challenges of regional, national, and international communities of the tropics. On successful completion of the Master of Business Adminstration component of the joint degree, JCU graduates will be able to: Critically analyse complex business-related knowledge and practice from both historical and recent perspectives Evaluate contexts within which differing sustainable business performance methods should be integrated and applied Evaluate sustainable economic, social and environmental practices and value systems from different disciplinary perspectives Research and apply established concepts to solve business and professional practice problems Critically analyse complex contemporary business issues using appropriate models and make reasoned recommendations based on multidisciplinary synthesis of theory and evidence Apply creative and innovative thinking effectively to business theory and practice Present complex business analyses and information appropriately to differing audiences using: Effective oral presentation skills Clear and fluent written communication Demonstrate the ability to work effectively in achieving common goals, demonstrating both: Collaboration Leadership Adapt sustainable business constructs and skills to novel theoretical or practical situations Exercise independent ethical judgment and initiative in solving differing business problems creatively Demonstrate a capacity for personal reflection and self-development in relation to professional business learning and practice On successful completion of the Master of Professional Accounting component of the joint degree, JCU graduates will be able to: Critically analyse complex accounting-related knowledge and practice from both historical and contemporary perspectives Evaluate contexts within which differing accounting performance reporting and monitoring methods should be integrated and applied Evaluate sustainable economic, social and environmental practices and value systems from accounting disciplinary perspectives Integrate advanced theoretical and technical accounting knowledge which includes a selection of auditing and assurance, finance, economics, quantitative methods, information systems, commercial law, corporation law and taxation law Research and apply established concepts to solve business and professional practice problems Critically analyse complex contemporary business issues using appropriate accounting models and techniques and make reasoned recommendations based on a synthesis of theory and evidence Present complex business analyses and information appropriately to both accountants and non-accountants using: Effective oral presentation skills Clear and fluent written communication Work effectively in achieving common goals, demonstrating both: Collaboration Leadership Adapt accounting constructs and skills to diverse theoretical or practical situations Exercise judgement under minimal supervision to solve emerging and/or advanced accounting problems in complex contexts using social, ethical, economic, regulatory and global perspectives Seek and reflect on performance feedback to identify and action learning opportunities and self-improvements and initiate this process for others.

Course Structure

CORE SUBJECTS

CO5103:03 Management Accounting

CO5109:03 Corporate Finance

CO5117:03 Introduction to Accounting

CO5118:03 Auditing and Assurance Services

CO5119:03 Business Law

CO5120:03 Taxation Law

CO5121:03 Law of Business Organisations

CO5122:03 Accounting for Corporations

CO5123:03 Advanced Issues in Accounting

CO5124:03 Data Analysis and Decision Modelling

LB5235:03 Practical or Research Project

LB5228:03 The Changing Business Environment

LB5229:03 Economics for a Sustainable World

LB5230:03 Managing Strategic Resources and Operations

LB5234:03 Leading and Managing Organisational Change

OPTIONS

Select 3 credit points of any LB5 subjects

Campus

COURSE AVAILABLE AT	NOTES
Brisbane
Cairns
Singapore
Townsville

Candidature

Expected time to complete	2 years full-time or equivalent part-time
Maximum time to complete	8 years
Maximum leave of absence	1 year

Progression

Course progression requisites	Nil
Course includes mandatory professional placement(s)	No
Special assessment requirements	Nil
Professional accreditation requirements	Successful completion of all accredited subjects fulfils the academic entry requirements for the professional accounting bodies Certified Practising Accountants (CPA) Australia and Chartered Accountants Australia and New Zealand (CAANZ).
Maximum allowed Pass Conceded (PC) grade	Nil
Supplementary exam for final subject	A student who has failed a single subject towards the award in their final teaching period and who gained 40% or more of the marks for that subject, may be granted a supplementary examination in that subject. However if that subject is required for accreditation, then the criteria specified by that accreditation will apply.

Advanced Standing

Eligibility	Students may apply for exemption for previous tertiary study where appropriate in accordance with the Advanced Standing and Articulation policy and associated procedures.
Maximum allowed	24 credit points and not more than 12 credit points of subjects specified in the course structure, for either component of the degree
Currency	Advanced standing will be granted only for studies completed in the 4 years prior to the commencement of this course.
Expiry	Advanced standing gained for any subject shall be cancelled 12 years after the date of the examination upon which the advanced standing is based if, by then, the student has not completed this course.
Other restrictions	Advanced standing will not be granted for work experience or for undergraduate study.

Award Details

Award title	MASTER OF PROFESSIONAL ACCOUNTING – MASTER OF BUSINESS ADMINISTRATION
Inclusion of majors on testamur	Not applicable – this course does not have majors
Exit with lesser award	Students who exit the course prior to completion, and have completed the relevant number of credit points and appropriate subjects, may be eligible to take out one or more of the following awards: Graduate Certificate of Accounting Graduate Certificate of Business Administration Graduate Diploma of Accounting Graduate Diploma of Business Administration.
Course articulation	Not applicable