Availabilities:

LocationDomesticInternational
Brisbane - The Hotel SchoolSession 2Session 2
Gold CoastSession 2,3Session 2,3
MelbourneN/ASession 2,3
Melbourne - The Hotel SchoolSession 2,3Session 2,3
OnlineSession 2,3Session 2,3
PerthN/ASession 2,3
SydneySession 2,3Session 2,3
Sydney - The Hotel SchoolSession 2,3Session 2,3

Unit description

This unit introduces students to the fundamentals of financial and management accounting viewed from the perspective of the business manager. The focus is on critical evaluation of accounting information contained in financial statements and management accounting reports for use by managers to inform responsible decisions.

Unit content

Topic 1: Accounting in a business management context
Topic 2: Reporting financial position
Topic 3: Reporting financial performance
Topic 4: Reporting cash flows
Topic 5: Analysis and interpretation of financial statements
Topic 6: Working capital management
Topic 7: Costs, cost-volume-profit relationships and tactical decision-making
Topic 8: Full costing and activity-based costing
Topic 9: Planning, budgeting and control
Topic 10: Financing the organisation

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to:GA1GA2GA3GA4GA5GA6GA7
1read and interpret financial statements for a business entityIntellectual rigourKnowledge of a discipline
2analyse and critically evaluate business performance and position using information contained in financial statementsIntellectual rigourKnowledge of a discipline
3analyse business internal accounting information to evaluate working capital management performance of a businessIntellectual rigourKnowledge of a discipline
4from cost and revenue data, apply techniques in deciding upon alternative courses of action and implements budgets in decision-making for an organisationIntellectual rigourCreativityKnowledge of a discipline
5choose and organise relevant financial information in deciding the appropriate financing strategy for a business.Intellectual rigourCreativityKnowledge of a discipline

On completion of this unit, students should be able to:

  1. read and interpret financial statements for a business entity
    • GA1: Intellectual rigour
    • GA4: Knowledge of a discipline
  2. analyse and critically evaluate business performance and position using information contained in financial statements
    • GA1: Intellectual rigour
    • GA4: Knowledge of a discipline
  3. analyse business internal accounting information to evaluate working capital management performance of a business
    • GA1: Intellectual rigour
    • GA4: Knowledge of a discipline
  4. from cost and revenue data, apply techniques in deciding upon alternative courses of action and implements budgets in decision-making for an organisation
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA4: Knowledge of a discipline
  5. choose and organise relevant financial information in deciding the appropriate financing strategy for a business.
    • GA1: Intellectual rigour
    • GA2: Creativity
    • GA4: Knowledge of a discipline

Prescribed texts

  • Atrill, P, McLaney, E & Harvey, D , 2017, Accounting for non-specialists, 7th edn, Pearson Australia, Australia. ISBN: 9781488612589 (paperback).

  • Prescribed text information is not currently available.
Prescribed texts may change in future study periods.

Teaching and assessment

Teaching method
Lecture on-site 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture on-site 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture online 1 hour (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%

Teaching method
Lecture on-site 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Quiz10%
Case study: analysis of company reports35%
Cases and problems15%
Report and presentation40%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2020 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.

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