|Gold Coast||Session 2,3||Session 2,3|
|Melbourne - The Hotel School||Session 2,3||Session 2,3|
|Online||Session 2,3||Session 2,3|
|Sydney||Session 2,3||Session 2,3|
|Sydney - The Hotel School||Session 2,3||Session 2,3|
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.
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
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.
Learning outcomes and graduate attributes
|On completion of this unit, students should be able to:||GA1||GA2||GA3||GA4||GA5||GA6||GA7|
|1||read and interpret financial statements for a business entity||Intellectual rigour||Knowledge of a discipline|
|2||analyse and critically evaluate business performance and position using information contained in financial statements||Intellectual rigour||Knowledge of a discipline|
|3||analyse business internal accounting information to evaluate working capital management performance of a business||Intellectual rigour||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||Intellectual rigour||Creativity||Knowledge of a discipline|
|5||choose and organise relevant financial information in deciding the appropriate financing strategy for a business.||Intellectual rigour||Creativity||Knowledge of a discipline|
- 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.
Teaching and assessment
Melbourne - The Hotel School
|Lecture online 1 hour (12 weeks)|
|Case study assignment, analysis of company reports||20%|
|Assignment based on cases and problems||20%|
|Exam: closed book||60%|
Sydney - The Hotel School
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2019 Commonwealth Supported only. Student contribution band: 3
Please check the international course and fee list to determine the relevant fees.