This unit examines the use of both financial and management accounting information for decision making. Whilst emphasising interpretation by users of accounting information, the unit will also provide you with an introduction and understanding of the preparation, presentation, and interpretation of financial statements. Similarly, the unit will provide an introduction to the preparation and presentation of various forms of management accounting information and aspects of management control. The unit will also provide an introduction to business structures and the governance and regulatory arrangements in respect of financial reporting that pertain to them.
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 the application of judgement, problem solving, critical thinking and analytical skills.
describe the merits, and regulatory and financial reporting implications of various forms of business structure
in the decision making context, apply management accounting techniques relating to full and relevant costing, cost volume profit analysis, budgeting, capital management and accounting for sustainability
informed by an introductory understanding of the accounting process and the presentation of financial statements, critically use financial accounting information to make decisions about financial and other aspects of business performance
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