Higher Education

Bachelor of Professional Accounting (BPA)
073287J (QLD), 058348D (NSW), 057746J (VIC)

The Bachelor of Professional Accounting degree is designed to provide a rigorous accounting education with a careful blend of theory and requirements of professional practice. The degree provides comprehensive training in accounting and business for those wishing to enter the accounting profession. The specialist training in the core professional areas of accounting, finance and law is integrated with an understanding of the broad commercial context relevant to the management and conduct of business. Traditional accounting and finance studies are thus complemented by developing students' competencies in business oriented knowledge and perspectives.

Career Opportunities

Graduates will not only be professionally competent in the theoretical and technical aspects of accounting, but will also have well developed analytical and communication skills necessary to equip them for leadership positions in their professional and business lives. Graduates are thus equipped for a broad spectrum of business careers, including auditing, tax, public sector accounting, not-for-profit sector accounting, treasury, financial consulting, strategic management, international banking, international finance, investment management, money market operations and financial forecasting.

Holmes BPA is accredited by Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Certified Management Accountants.

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Course Description

The Bachelor of Professional Accounting degree is a course of 24 subjects offered over three years of full-time study, or part-time equivalent.  The degree consists of 12 compulsory subjects covering a major specialisation in the professional requirements in accounting, finance and law, 4 core business subjects, and 8 elective subjects. In total 24 subjects are taken over six study periods consisting of 72 credit points (24 subjects x 3 credit points each).

 Year 1 Year 2 Year 3

Accounting for Business

Business Finance

Advanced Financial Accounting

Accounting Principles & Practices

Management AccountingCorporations Law

Information Technology for Business

Comparative Business Ethics & Social Responsibility


Principles of Financial Management

Corporate & Financial Accounting

Taxation Law

Economics & International Trade

Business Law 

Applied Quantitative Methods

Accounting Information Systems 
Maximum of Six(6) ElectivesCan choose 2nd Year Electives
which would reduce the number
of 1st Year Electives but not the
need to undertake at least Two(2)
3rd Year Electives
At Least Two(2) 3rd Year Electives

Core Subjects

HA1011 - Applied Quantitative Methods
This subject is an introduction to statistics and aims to develop an appreciation of the role of the statistical analysis at all stages of the decision making and problem solving process. To this end several case studies drawn from social and business areas will be used throughout the course. Statistical concepts and techniques are introduced in the context of real business problems. The principal approach of this subject is looking at information in order to solve business problems intelligently. Students will be introduced to basic statistical techniques and processes required in connection with collecting, analysing and interpreting quantitative data for making sound business decisions.

HA1022 - Principles of Financial Management
A stable financial system is critical for economic growth, and a working knowledge of the financial institutions, instruments and markets in this financial system is vital for any career in finance. The financial markets are the lifeblood of the economy and as such, this subject is both intriguing and interestingly real life!

HA2011 - Management Accounting
Management Accounting is concerned with contemporary business problems and issues and involves the internal generation, communication and interpretation of information for both operational and strategic decision-making purposes. Students will develop their ability to both diagnose and evaluate a situation, and analyse the techniques based on their implicit assumptions, their costs and benefits and their usefulness for decision making.

HA2032 – Corporate & Financial Accounting 
The focus of Corporate Accounting is on the theoretical framework and practical techniques of accounting for corporate groups. The financial reporting requirements of Australian companies are examined. Areas considered include company formation, profit distribution, capital reconstruction, the preparation of consolidated accounts for groups of companies, and the liquidation of companies.

HA2022 - Business Law 
Business Law aims to provide students with an understanding and awareness of the basic principles of Australian business law. It provides an introduction to the Australian legal system, the law of tort, contract law, consumer protection law, agency law, laws governing forms of business ownership, laws governing financial transactions, and employment law.

HA2042 - Accounting Information Systems 
Accounting Information Systems examines business processes and accounting information systems. Students are introduced to accounting software together with an analysis and design of accounting information systems. On completion of the subject, students will be able to demonstrate an understanding of complete accounting cycle: source documents, journals, ledgers, through to closing, preparation of financial reports and reversing entries.

HA3011 - Advanced Financial Accounting 
Advanced Financial Accounting aims to develop an understanding of various theoretical models of accounting. Students will investigate selected applied issues in financial accounting by examining requirements of Australian accounting standards in these areas: company income taxes; intangibles; leases; employee benefits; financial instruments; extractive industries; the construction industry; superannuation plans; and foreign currency transactions.

HA3021 - Corporations Law 
Company Law is designed to introduce students to the fundamentals of Australian company law and enhance their understanding of how company law influences practices and policies of business organisations. Students will explore Securities Regulation; legal issues concerning receivers and controllers of a company's property; and procedures relative to arrangements, reconstructions, voluntary administration and winding up.

HA3032 - Auditing 
Auditing aims to introduce students to the audit planning process and procedures for gathering evidence and documentation. Students will develop an understanding of an auditor's professional, legal and ethical responsibilities to their clients and third parties. The association between internal controls and external audit is explored and statistical and non-statistical audit sampling techniques are examined.

HA3042  - Taxation Law 
Taxation Law is designed to introduce students to the fundamentals of relevant legislation concerning taxation law and its application. Topics include Income Tax Assessment Act (1997), allowable deductions, offsets, taxation of trading stock, Capital Gains Tax (CGT), Goods and Services Tax (GST) and Fringe Benefits Tax (FBT).

HA1020 – Accounting Principles & Practices
Introduction to Accounting provides more than just a basic knowledge of management accounting principles and practices. The subject develops students' analytical skills to interpret financial statements and application skills for using accounting software such as MYOB. Special attention is paid to accounting practices relevant to small and medium business environments.

HC1010 – Accounting for Business
Accounting for business provides the students with the ability to analyse business accounting, booking and information requirements and produce comprehensive accounting system, be able to Interpret and comply with and statutory requirements, organisational policies and procedures related to business accounting practices and demonstrate ethical and legal accounting practices and appreciate the difficulties and assumptions involved in the preparation of financial statements.
HC1041 - Information Technology for Business
Information Technology for Business aims to provide end users of information technology with a working knowledge of computer hardware and software applications in the various areas of business such as marketing, operations, manufacturing, human resources, etc. The role of information technology in global business is explored as well as networked businesses of small and medium sized enterprise.

HC2091 - Business Finance
Business Finance provides students with the opportunity to explore ways in which to analyse and evaluate the performance of both small and medium sized businesses and publicly listed firms. Students will have a thorough appreciation and understanding of effective risk management, methods to control investment in working capital, and the management of accounts receivable and inventory.

HC2121 - Comparative Business Ethics and Social Responsibility 
Comparative Business Ethics and Social responsibility develops students' awareness of how national and organisational culture shapes thinking about ethics, morals and social responsibility. Scenario building exercises are used to analyse and apply this thinking to social, political and economic contexts, and students will investigate global best practices for corporate social responsibility.

HC1072 – Economics & International Trade
Economics & International Trade aims to provide students the ability to analyse complex economic problems and develop confidence in working with others to develop strategic options within rapidly changing business environment, apply theoretical and practical knowledge of economics in the diagnosis of economic issues and the formulation of economic recommendations, analyse how the behaviour and performance of economic organisations are influenced by their external and internal environment.


Course Location
Gold Coast