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Bachelor of Commerce - Professional Accounting with the degree of Bachelor of Professional Practice


Faculty of Business and Economics
Bachelor of Commerce - Professional Accounting with the degree of Bachelor of Professional Practice (BCom-ProfAccgBProfPrac)
Required Supporting Documents:
In addition to ATAR, students must meet the following criteria:

- be able to demonstrate exceptional communication, teamwork, problem solving, innovation, service and leadership skills;
- show a genuine interest and motivation to enter the accounting profession;
- be active in school and/or community activities;
- be an Australian citizen or permanent resident, New Zealand citizen or humanitarian visa holder.

Applications will be assessed by the Faculty of Business and Economics to determine eligibility based on an assessment of academic performance, CV and interview.
English Language Proficiency:
Academic IELTS of 6.5 overall with minimum 6.0 in each band, or equivalent
Study Mode:
Attendance Mode:
Candidature Length:
Full-time: 4 years
North Ryde — Session 1 (25 February 2019)
Volume of Learning:
Equivalent to 4 years
General requirements:
Minimum number of credit points for the degree 96
Of your 96 credit points, complete a maximum of 36 credit points at 100 level
Minimum number of credit points at 200 level or above 60
Minimum number of credit points at 300 level or above 30
Completion of a designated PACE unit
Completion of other specific minimum requirements as set out below

In order to graduate students must ensure that they have satisfied all of the general requirements of the award.

Specific minimum requirements:

Credit points

100 level

Accounting in Society (3)
Accounting and Governance (3)
Finance 1A (3)
Principles of Management (3)
Introduction to Professional Practice (3)
Microeconomic Principles (3)
Marketing Fundamentals (3)
Business Statistics (3)

200 level

Professional Practice Placement 1 (3)
Management Accounting (3)
Financial Accounting and Reporting (3)
Information Systems and Business Processes (3)
Financial Management (3)
Business and Corporations Law (3)

300 level

Accounting in Context (3)
Accountants in the Profession (3)
Organisational Planning and Control (3)
Corporate Accounting and Business Advisory (3)
Auditing and Assurance Services (3)
Taxation Law and Practice (3)
Professional Practice Placement 2 (9)
Professional Practice Placement 3 (9)

400 level

Reflecting on Professional Practice (3)

Balance of credit points required:



Units marked with a C are Capstone units.
Units marked with a P are PACE units.

AQF Level Level 7 Bachelor Degree
CRICOS Code 098148C
Overview and Aims of the Program The Bachelor of Commerce - Professional Accounting with the degree of Bachelor of Professional Practice offers the opportunity to participate in Macquarie’s cooperative education program. This highly competitive course, supported by a scholarship or direct employment, integrates formal learning with its application in the workplace. Students will alternate between classroom studies and workplace experience in the form of three vocational placements of three to six months each throughout the degree. The workplace experience is underpinned by curriculum that supports students to develop a range of employability and career self-management skills, including communication, reflection, planning and problem-solving. Embedding and integrating content through this combined program will ensure that the professional accounting Co-op graduates' skill set is relevant and applied.

On completion of this program students will have acquired the relevant knowledge and skills required to work as an accountant and to commence a professional accounting qualification including the Chartered Accountants Australia and New Zealand and CPA Australia programs.
Graduate Capabilities

The Graduate Capabilities Framework articulates the fundamentals that underpin all of Macquarie’s academic programs. It expresses these as follows:

Cognitive capabilities
(K) discipline specific knowledge and skills
(T) critical, analytical and integrative thinking
(P) problem solving and research capability
(I) creative and innovative

Interpersonal or social capabilities
(C) effective communication
(E) engaged and ethical local and global citizens
(A) socially and environmentally active and responsible

Personal capabilities
(J) capable of professional and personal judgement and initiative
(L) commitment to continuous learning

Program Learning Outcomes In developing this combined degree, consideration was given to ensuring that the two degrees and the related program learning outcomes complement each other. While this is evident in the PLO mapping for the combined degree, the decision was made to retain two lists of PLOs to retain the integrity of each component of the combined degree. By the end of this program it is anticipated you should be able to:

Bachelor of Commerce - Professional Accounting Program Learning Outcomes
1. demonstrate integrated theoretical and technical knowledge related to the core disciplines of professional accounting (K);
2. apply technical skills in the core disciplines of professional accounting (K);
3. critically analyse and evaluate professional accounting issues (T, I);
4. apply knowledge, skills and professional judgement in solving routine accounting problems (P, J);
5. demonstrate the ability to communicate knowledge and ideas in writing to accountants (C);
6. demonstrate an awareness of emerging social, ethical and regulatory issues relevant to an accounting practitioner (E, A);
7. apply teamwork knowledge and skills for effective collaboration to achieve diverse purposes in a range of contexts (E).

Bachelor of Professional Practice Program Learning Outcomes
1. Apply discipline-specific knowledge and skills in new, authentic workplace contexts;
2. Demonstrate skills, such as communication and problem solving, relevant to engaging successfully in tasks in a professional environment;
3. Demonstrate self-management skills to meet challenges and respond to work-related successes and failures;
4. Critically reflect on the application of theory to practice and integrate the deepened knowledge and skills to reflect on the application of practical knowledge in academic programs;
5. Apply strategies to work and communicate with professionals from different disciplinary backgrounds;
6. Demonstrate initiative, leadership and decision-making in the workplace;
7. Develop strategies for action when complexity, ambiguity and/or conflict are encountered in the workplace;
8. Develop and apply skills necessary to communicate effectively with different audiences using a range of modalities;
9. Develop and apply interpersonal skills required to work constructively and respectfully in a team;
10. Behave professionally in the workplace by adhering to ethical standards, sustainable practices, social inclusion, and a commitment to an ethos of global citizenship.
Learning and Teaching Methods This combined program’s mix of lectures, tutorials, practicals, seminars and vocational placements is structured to promote and encourage independent learning and reflective practice through the acquisition of knowledge and skills, research, practice, discussion and collaboration, and is designed to help students meet the program’s learning outcomes. Embedded throughout are activities that focus on the generic skills required by professional accountants in the workplace, and initiatives that develop an awareness of social, ethical and regulatory issues that a professional accountant will need to reflect on. Knowledge and application of professional behaviour is scaffolded throughout the degree.

Students will obtain the requisite knowledge and skills through a variety of independent and collaborative activities completed across units throughout the program, increasing in the level of difficulty and complexity as they progress. Attendance and participation in lectures, tutorials, seminars, workshops and vocational placements provide opportunities to apply an understanding of the core disciplines of accounting to practical and theoretical scenarios and to critically analyse and evaluate professional accounting issues.

The learning outcomes associated with individual units have been aligned with program level learning outcomes and the Macquarie University graduate capabilities. Students are expected to actively engage in their learning and work with lecturers, tutors, fellow students, mentors and workplace supervisors to achieve these learning outcomes. All units in the program are supported by an online environment that provides access to resources such as lecture notes and recordings, readings, quizzes, discussion forums and assessment materials, and which facilitates communication between students and teaching staff.

Students will be directed to relevant materials and be provided with a set of tasks that require gathering information from a variety of sources. These tasks may include:
• accessing and reading materials available on the unit online learning management system;
• reading texts and articles;
• reviewing case studies;
• preparing a practice set workbook and professional portfolio;
• using and applying business software and technology;
• reflecting on discussion points;
• working collaboratively with fellow students from this and other programs on a series of group activities;
• practicing skills such as problem solving, professional judgement, communication, critical thinking and presenting; and
• working on practical problems and professional skill development during work placements under the guidance of a supervisor.

Students will have an opportunity to develop research, written communication and publishing skills and the option of presenting a submission to Scholaris, the eJournal of Accounting and Finance hosted by the Department of Accounting and Corporate Governance at Macquarie University.

Vocational placements in the Professional Practice component of the degree involve extensive periods of training in a workplace setting. The staggered sequence of three vocational placements allows students to apply knowledge and skills developed in the classroom to new and authentic workplace experiences over the course of their program. Workshops and online curriculum support and enable students to reflect on and articulate how “theory and practice” work together, enhancing students’ capacity for life-long, self-directed learning. The sequence of vocational placements also offers students the opportunity to explore career options in different areas of the accounting profession and different types of firms and network with potential employers.

Seminars are offered in units that contain vocational placements. These cover information relevant to succeeding in the workplace, such as adapting to a new office environment, business communication, business ethics, reflection for further learning, professional skill development and translating placement experiences into materials relevant for future job searches.

A number of opportunities to engage both with the accounting profession and in interdisciplinary environments (classroom and workplace) are provided during the academic program, including the participation of expert accountants as guest lecturers in units as well as career and technical events hosted by the professional accounting bodies on and off campus.
Assessment Assessment is based on the submission of individual and group coursework. Students will complete a variety of assessment tasks over the duration of the program including assessed coursework, class participation, final examination, essays, class tests, quizzes, presentations, assignments, case studies, reports, supervisor's evaluations and reflection on performance in the workplace. For this combined degree, students will develop two portfolios: one that they will start at the end of the first year and develop throughout completion of the professional practice units, and a second that will be submitted during completion of the capstone unit, ACCG399 'Accounting in Context'. There may be some overlap in content between the two portfolios. Clear standards and criteria for assessments, what is assessed and how it is assessed, are contained in each unit guide.

The variety of assessment tasks is designed to develop (formative) and assess (summative) students' achievement of the program learning outcomes, and will require students to integrate and exhibit skills and knowledge acquired throughout the program. For each unit of study, students will complete between two to four assessment tasks. The unit guide will indicate the relationship between the assessment tasks and program learning outcomes.

Assessment tasks across the program may include the following:
o Written assessments in traditional academic format ranging from short essays to longer, self-directed research papers, literature reviews and annotated bibliographies.
o Case studies or reports, written documents outlining the results of a detailed analysis of a situation using empirical data and research. Case studies are used to assess critical thinking, analytical and research skill.
o Reports addressing aspects of professional behaviour in the workplace, such as adhering to ethical standards, sustainable practice, social inclusion and global citizenship.
o Presentations and/or reports to deliver on projects completed in the workplace.
o Assignments, in a variety of formats such as the production of an Excel spreadsheet, the analysis of a mathematical problem or data set, or a brief written response to a topic question.
o Online quizzes designed to assess knowledge, skills or capabilities, and typically consisting of a series of questions requiring brief responses.
o Class participation, including engagement in tutorial discussions or online discussions.
o Written class tests, time limited assessments designed to assess a student's knowledge or skills.
o Individual or group oral presentations which may incorporate presentation technologies or be accompanied by handouts.
o Final examination, invigilated assessments conducted at the end of session and designed to assess a student's body of knowledge and critical thinking skills.

Feedback on performance in completing an assessment task will be provided in a variety of formats in units across the program. At times students will be required to make reference to research and practice across the core disciplines in accounting in completing assessment tasks and staff, including academic mentors, will be available at specified times during the sessions for individual consultation and advice.
Recognition of Prior Learning

Macquarie University may recognise prior formal, informal and non-formal learning for the purpose of granting credit towards, or admission into, a program. The recognition of these forms of learning is enabled by the University’s Recognition of Prior Learning (RPL) Policy (see and its associated Procedures and Guidelines. The RPL pages contain information on how to apply, links to registers, and the approval processes for recognising prior learning for entry or credit.

Information can be found at:

Support for Learning

Macquarie University aspires to be an inclusive and supportive community of learners where all students are given the opportunity to meet their academic and personal goals. The University offers a comprehensive range of free and accessible student support services which include academic advice, counselling and psychological services, advocacy services and welfare advice, careers and employment, disability services and academic skills workshops amongst others. There is also a bulk billing medical service located on campus.

Further information can be found at

Campus Wellbeing contact details:
Phone: +61 2 9850 7497

Program Standards and Quality

The program is subject to an ongoing comprehensive process of quality review in accordance with a pre-determined schedule that complies with the Higher Education Standards Framework. The review is overseen by Macquarie University's peak academic governance body, the Academic Senate and takes into account feedback received from students, staff and external stakeholders.

The program is subject to an ongoing comprehensive process of quality review in accordance with a pre-determined schedule that complies with the Higher Education Standards Framework. The review is overseen by Macquarie University's peak academic governance body, the Academic Senate and takes into account feedback received from students, staff and external stakeholders.

The Bachelor of Commerce - Professional Accounting program is also accredited with the Chartered Accountants Australia and New Zealand and CPA Australia following a review of the content of the program, the quality of the teaching staff and graduates, as well as teaching, learning and assessment methods.

The BPP component of the degree makes substantial contributions to students' learning as it relates to professional skills and practice. When the professional accounting degree is next up for accreditation, the combined degree will be submitted for review.
Graduate Destinations and Employability Accounting is the collection, measurement and communication of economic information which is used for planning, reporting and decision making. Accountants are employed in all areas of commerce, industry and government. This program provides an excellent foundation for a range of accounting-based careers. Examples include:

o business advisory
o project accountant
o business strategist
o corporate tax accountant
o credit controller
o accounts receivable
o payroll officer
o insolvency
o management accountant
o financial accountant
o risk consulting/internal audit
o external audit
o IT audit
o financial analyst
o systems accountant
o tax consultant.
Assessment Regulations

This program is subject to Macquarie University regulations, including but not limited to those specified in the Assessment Policy, Academic Honesty Policy, the Final Examination Policy and relevant University Rules. For all approved University policies, procedures, guidelines and schedules visit

Fitness to Practice Requirements The Bachelor of Professional Practice (BPP) is a professional course with Fitness to Practice requirements. Therefore, student enrolment in this course is governed by both the Academic Progression policy and General Coursework Rules 9 and 10. The General Coursework Rules may supersede the Academic Progression Policy. The BPP includes embedded placements and other mandated requirements, which are covered by the Academic Progression Policy’s Fitness to Practice Procedure.

Students must maintain a GPA of at least 5.0 out of 7 and meet requirements specified in Unit Guides. If a student’s GPA falls below 5.0 but remains above 4.5 at any point, they will have the opportunity to raise their GPA to 5.0 or greater in the following session. If unsuccessful, the student will be excluded from the BPP and unable to re-apply. If a student’s GPA falls below 4.5 at any point, they will be immediately excluded from the BPP and unable to re-apply.

Fitness to Practice Requirements must be met to achieve the course learning outcomes. Students identified at risk of not meeting these requirements will be notified, provided with support and monitored to assist them in achieving the course and/or placement requirements. Students who do not meet Fitness to Practice requirements will be excluded from the Course and unable to re-apply.

As stated in General Coursework Rule 10(7), a student who fails a required unit twice in an undergraduate professional course listed in Schedule 2 may be excluded from that Course and unable to re-apply.

In cases of exclusion, students completing a double degree will still be able to continue with their other degree Course provided they meet the academic progression requirements of the Academic Progression Policy.
Accreditation This is an Australian Qualifications Framework (AQF) accredited qualification.

The Bachelor of Commerce - Professional Accounting is accredited by Chartered Accountants Australia and New Zealand (CA ANZ), CPA Australia, the Institute of Public Accountants (IPA) and The Association of Chartered Certified Accountants (ACCA).

Inherent requirements are the essential components of a course or program necessary for a student to successfully achieve the core learning outcomes of a course or program. Students must meet the inherent requirements to complete their Macquarie University course or program.

Inherent requirements for Macquarie University programs fall under the following categories:

Physical: The physical inherent requirement is to have the physical capabilities to safely and effectively perform the activities necessary to undertake the learning activities and achieve the learning outcomes of an award.

Cognition: The inherent requirement for cognition is possessing the intellectual, conceptual, integrative and quantitative capabilities to undertake the learning activities and achieve the learning outcomes of an award.

Communication: The inherent requirement for communication is the capacity to communicate information, thoughts and ideas through a variety of mediums and with a range of audiences.

Behavioural: The behavioural inherent requirement is the capacity to sustain appropriate behaviour over the duration of units of study to engage in activities necessary to undertake the learning activities and achieve the learning outcomes of an award.

For more information see

2019 Unit Information

When offered:
S1 Day
Permission of Executive Dean of Faculty
HSC Chinese, CHN113, CHN148