This unit introduces basic accounting concepts to non-accountants. The information requirements of two main groups of information users are examined - external users such as current and potential investors and internal users such as managers. This unit provides an introduction to the structure, meaning, analysis and interpretation of financial statements, in addition to exploring financial issues confronting managers, such as cost and performance measurement and budgeting.
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
demonstrate an understanding of various forms of business organisations
measure and interpret information relating to financial performance, financial position, liquidity and risk indicators of businesses
measure and interpret financial and non-financial information for managers to use in planning, decision making and control
apply financial and management accounting principles in the preparation of financial statements
develop the ability to work effectively in a team and/or independently and demonstrate the development of judgement, and skills in problem solving, critical thinking and analysis.
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