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

The Graduate Diploma of Professional Accounting is designed to transition people from an existing area of expertise into a career in the accounting profession. For people with existing business-related qualifications it builds on existing business knowledge to develop a focus on accounting. The program is also suited for students with non-business backgrounds looking to commence a career in the accounting profession.

This pathway course is perfect for students who don't have a background in accounting. You'll learn fundamentals of accounting, from accounting systems to financial management, so that you can enrol in further study and eventually become accredited. 

Graduate Diploma of Professional Accounting

Contemporary Financial Accounting and Reporting

Accounting for Managers

Accountability and Accounting

Management Decision Making and Strategy

Assurance and Audit Services

Ethics and Professionalism

CPA Ethics and Governance

CPA Contemporary Business Issues

Contemporary Accounting Perspectives and Research

Management 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.

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 its 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; 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:• Explores the meaning and role of organisational governance in helping an organisation be a valuable member of society• Identifies the components of a well functioning governance system with a particular focus on policies and procedures aimed at addressing problems associated with modern slavery, environmental performance generally, and climate change• Explains the role of social audits and how to implement them• Explores the types and roles of third-party assurance statements particularly as they relate to non-financial aspects of performance

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 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

The CPA as an innovator. The Contemporary Business Issues (CBI) subject examines a number of contemporary and emerging global issues in order to familiarise you with the business environment you are likely to be operating in as an accountant. It also uses contemporary issues as a vehicle for advancing the development of professional values, ethics and attitudes. In particular, attitudes that:• value learning combined with well-developed personal communication, networking and information technology skills;• acknowledge the importance of professional curiosity as a means of avoiding imprudent decision-making; and• welcome divergent opinions and creative approaches to problem-solving as a means of gaining insights into an increasingly complex and dynamic business world. This subject will offer you the challenges and opportunities presented by contemporary issues— such as operating in a carbon-constrained economy and in an environment of tight liquidity and dwindling resources. The aims of the subject are to:• promote the development of professional values, ethics and attitudes by using complex, real-life scenarios that highlight how professional values, ethics and attitudes underpin all facets of an accountant’s work; and• develop a broader awareness of the origins and effects of contemporary and emerging global issues that are affecting the business environment.

This subject was previously known as &quot;Accounting Perspectives and Research&quot;.This subject 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 a chance for 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.

This subject was previously titled ‘Audit and Assurance&#39;.In this subject, you will examine the role of auditing, focusing particularly 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 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.

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. The ultimate measure of success is whether or not internal decision making has been improved as a result of the relevance, quality and timeliness of information provided by the management accounting function.

Your understanding will be extended to develop your accounting knowledge and skills in the context of more complex financial and corporate accounting issues. The subject covers an understanding of how financial transactions are recorded and reported for different entities, including companies and groups as well as the theoretical issues and concepts involved in the preparation and presentation of General Purpose Financial Statements.

Accounting and Accountability for Decision Making is an introductory accounting subject concerned with the fundamentals of financial accounting. The subject includes an introduction to the basic principles of accrual accounting and the five elements of financial reports (i.e. assets, liabilities, owners equity, revenue and expenses). The subject focusses on the key financial statements from the preparer&#39;s perspective – the balance sheet, income statement and statement of cash flows. Topics covered in the subject include measuring and reporting financial position, the accounting cycle, inventory, internal control and cash, non-current assets, cash flow statements and accounting policy choice.

Accounting and Accountability for Decision Making

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

Course results for University of Tasmania Postgraduate Accounting Degrees

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