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Study graduate certificate online with University of Tasmania through Open Universities Australia. Explore all degrees, subjects and short courses now.

Are you ready to elevate your career in accounting?The Graduate Certificate in Professional Accounting is designed for postgraduate students, aiming to provide the skills and knowledge needed to thrive in various industries. With a modern and unique approach that focuses on real-world industry needs, our program ensures you&#39;re learning the most current and relevant practices.Our program offers a solid foundation in both Australian and international accounting context. You&#39;ll gain an understanding of essential accounting concepts and principles, with the ability to apply them in different business scenarios. You&#39;ll also learn contemporary accounting practices through the lens of sustainability, preparing you to make responsible and impactful decisions in your career. Successful completion of the Graduate Certificate in Professional Accounting (TAS-PFA-GCE) can be built on through further studies to achieve the level of competency required to become a fully accredited accountant. Upon successful completion of this program, you are eligible to enrol in the Graduate Diploma of Professional Accounting (TAS-PFA-GDI).

This introductory course will teach you the basics of accounting and help you work towards membership with Australia's professional accounting bodies. You'll cover crucial areas like economics, financial management, accounting systems and reports.

Graduate Certificate in Professional Accounting

Why Money Matters

Small Business Accounting

Strategic Financial Analysis

Financial Accounting 1

Management Accounting

Accounting for Business

Financial Decision Making

Sustainability Accounting and Reporting

Fundamentals of Accounting

Accountability and Accounting

The study of ethics, from the Greek meaning ‘character’, may be defined as the philosophical enquiry into theories of human conduct: establishing what is morally right as opposed to what is morally wrong. Ethics may be simply described as moral philosophy, or perhaps the principles of goodness by which people live. For the purpose of this subject, we may use the term ethics interchangeably with right conduct or moral goodness. Essentially ethics is the reasoning behind our assessment of the morality of actions or decisions. We will study professional ethics and codes of conduct as mechanisms whereby professions are able to represent to the public that certain standards of behaviour, competence and care are being met. Codes of ethics are universal statements of principle, which provide adherents with general guidance about positive or good behaviour. A code of conduct typically provides some form of rules, which are specific and relate to certain behaviours in that profession or business. These rules usually provide descriptions of conduct, which is unacceptable to the profession or business. Some professions and organisations combine codes of ethics and codes of conduct while others, such as the Financial Adviser Association of Australia, keep the two separate.

Ethics and Professionalism

Organisations will often have a vision and a mission which will in turn link to goals and objectives and related strategic planning. To enable an organisation to achieve is mission, objectives, and goals requires a well-designed, organisational-relevant governance system. An organisational governance system will have a myriad of integrated policies and procedures inclusive of various forms of social and environmental audits.The extent to which an organisation is effectively applying particular governance procedures can be assessed through various forms of independent social and environmental audits, the results of which will be reported through different forms of audit/assurance reports. Selecting and/or developing appropriate policies and procedures, such as those referred to above, is a fundamental role of management. Quests to operate sustainably require a suite of sustainability related policies and procedures which requires critical thinking. Appropriate governance policies reduce the risks, and heighten the opportunities, that the sustainable development agenda creates for an organisation.It is important that graduates understand the need and role of good governance. Employer groups, professional accounting bodies and course advisory committees have consistently highlighted the need for business students to be critical thinkers; be able to demonstrate skills that extend beyond technical competencies; and to be able to demonstrate an understanding that organisations are part of a broader social system on which they rely for organisational survival.This subject responds to this expectation, as it:<ul><li>Explores the meaning and role of organisational governance in helping an organisation be a valuable member of society</li><li>Identifies the components of a well function governance system with a particular focus on policies and procedures aimed at addressing problems associated with modern slavery, environmental performance generally, and climate change</li><li>Explains the role of social audits and how to implement them</li><li>Explores the types and roles of third-party assurance statements particularly as they relate to non-financial aspects of performance</li></ul>

Sustainability Related Governance and Assurance

Organisations create various benefits and various costs for stakeholders. Some of these costs and benefits – which can be of a financial, social, or environmental nature - can be quantified in monetary terms while others cannot. Managers have a responsibility and accountability for these costs and benefits regardless of whether they can be measured in monetary terms.To manage an organisation sustainably, the significant costs and benefits generated by an organisation need to be measured, monitored, and managed. Society generally, and different groups of stakeholders specifically, expect an organisation to accept responsibility for the ‘costs’ it generates. Failure to manage various sustainability-related costs can have implications for the survival of an organisation. Among the many expectations of managers, an ever-increasing expectation is that managers will actively attempt to mitigate their contribution to climate change,Employer groups, professional accounting bodies and course advisory committees have consistently highlighted the need for business students to be critical thinkers; to be able to demonstrate skills that extend beyond technical competencies; and to be able to demonstrate an understanding that organisations are part of a broader social system on which they rely for organisational survival.This subject responds to this expectation, as it focusses on graduate self-awareness and applied technical and professional ‘soft’ skills in the following key areas:• Provides insight into identifying the range of resources used by an organisation (including the use of so called’ free goods’), and the costs the organisation creates (both private and public costs) in doing so.• Emphasises the importance of considering the lifecycle of an organisation’s goods and services.• Explores the motivations driving managers to report sustainability-related performance information• Explores the role and usefulness of various sustainability-related reporting frameworks• Discusses the global problem of climate change and the responsibilities and role of managers in addressing it.

Managing and Reporting Sustainability Related Performance

In today’s data economy, businesses are blessed and cursed with an abundance of data. This proliferation of data is creating new professions and changing existing professions. One profession that is witnessing a rapid change due to the explosion of data is accounting. While there exists a plethora of data available to businesses, accounting data remains a source of data that is reliable, relevant and accessible for all organizations. This subject will introduce students to the very recent changes ushered in by the big data revolution to the accounting profession, introduce students to how data analytics is being applied to accounting data, develop their skills in analysing and presenting accounting data to management and also develop their abilities to critically evaluate the underlying accounting systems and processes related to both the collection, creation, processing and production of accounting data within organisations.

Data Analytics for Accounting

In this subject you will develop and apply the skills necessary to succeed in obtaining employment and a career in accounting and finance. As a graduate, it is essential to be able to demonstrate capability in applying technical skills in a contemporary workplace context together with other professional ‘soft’ skills. In your role as an accountant or finance professional, you will be required to apply critical thinking, decision making techniques and effective communication methods in a range of situations. The workshops will consist of expert guest presentations, discussion topics, and role plays. You will create a portfolio of activities that demonstrate your professional qualities and skills in applying your knowledge to generate relevant recommendations and solutions.

Pathway to Accounting and Finance Careers

This subject was previously known as &quot;Accounting Perspectives and Research&quot;.Accounting Perspectives and Research exposes you to research within the field of Accounting and to the underlying theories and other influences that have played an important role in shaping accounting practice. Further, the subject considers emerging issues currently being addressed by researchers. In this way, the subject will give you an understanding of the historical and contemporary issues that have influenced the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this subject will help you examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made.In this subject, you will also be exposed to the research process, and learn skills relevant to engaging a research project. We present a theoretical framework for examining accounting issues and practices and expect you to develop high-level critical and analytical skills. This will help you present arguments and opinions on a broad range of accounting issues, with some authority. Knowing about historical and contemporary issues will also give you a foundation for understanding the rationale (main reasons) for current accounting policies and practices, and the directions in which accounting policies are likely to develop. Finally the intent is to introduce you to the world of accounting research to better prepare you for the changes that the profession will inevitably need to be a part of.

Contemporary Accounting Perspectives and Research

This subject was previously titled ‘Audit and Assurance&#39;.In this subject, you will examine the role of auditing and assurance, focusing on the role of the external auditor in assessing the validity and reliability of financial information of publicly listed companies. The subject highlights the audit function and the important role it plays as a systematic process of evaluation of evidence that culminates in the expression of an audit opinion. You will be introduced to assurance function related to sustainability related disclosures. You will review the fundamental concepts of auditing, the objectives and limitations of an audit, basic audit techniques and procedures, as well as the professional and legal framework within which auditors operate.

Assurance and Audit Services

This subject was previously titled ‘Management and Cost Accounting&#39;.In this subject, we explore the key functions fulfilled by managerial and cost accounting. The primary purpose of managerial and cost accounting is to provide relevant information to managers within an organisation. Managerial accounting can be thought of as the informal language used within the organisation to facilitate planning, control, coordination and performance assessment. Decision contexts can vary from the broad strategic planning and resource allocation decisions made at corporate or divisional level, to the more specific cost and performance information necessary to monitor individual products, customers or segments.Environmental management accounting (EMA) extends these principles by integrating environmental costs and benefits into the decision-making process. EMA enables organisations to assess the impact of their activities on the environment, optimise resource use, and incorporate sustainability into their performance measurement systems. The ultimate measure of success for both managerial and environmental accounting lies in their ability to improve internal decision-making through the relevance, quality, and timeliness of the information they provide, while also addressing environmental and sustainability goals.

Management Decision Making and Strategy

This subject builds on the skills and knowledge from BFA507 Accounting and Accountability for Decision Making. It examines financial accounting theory and practice, addressing complex corporate issues. In this subject, you will critically evaluate professional and ethical decision-making, integrating sustainability standards. You will apply International Financial Reporting Standards (IFRS) to record and report transactions for various entities, including companies and groups, and analyse detailed financial reports of listed entities. This comprehensive approach equips you with the skills to perform effectively as a financial accountant, emphasising sustainability and ethical practices in a team-based environment.

Contemporary Financial Accounting and Reporting

Accounting and Accountability for Decision Making is an introductory accounting subject that explores the evolving role of accounting in promoting organisational accountability, especially in social and environmental contexts. It emphasises that accounting is not just about financial reporting and cost management, but also about reflecting an organisation&#39;s sustainability and ethical responsibilities to enable informed decision making. In this subject you will learn about double entry, accrual accounting, the five elements of financial reports, financial analysis, budgeting, and cloud-based accounting software, while also exploring concepts such as life cycle analysis and how to measure and report on an organisation’s social and environmental performance. This contemporary approach ensures you will understand the broader impact of accounting on society and the environment.

Accounting and Accountability for Decision Making

University of Tasmania Graduate Certificate Accounting Courses & Degrees | Open Universities Australia

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