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.
Module 1: Accounting and the balance sheet
Module 2: Income and cash flow statements
Module 3: Analysing financial statements
Module 4: Cost-volume-profit analysis and costing
Module 5: Budgeting
Module 6: Financing the business
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.
|On completion of this unit, students should be able to:|
|1||read and interpret financial statements for a business entity|
|2||analyse and evaluate business financial health using financial statements and annual report information|
|3||organise and interpret management accounting information for internal decision-making|
|4||identify appropriate sources of finance for a business.|
On completion of this unit, students should be able to:
- read and interpret financial statements for a business entity
- analyse and evaluate business financial health using financial statements and annual report information
- organise and interpret management accounting information for internal decision-making
- identify appropriate sources of finance for a business.
Prescribed Learning Resources
- Atrill, P, McLaney, E, Harvey, D & Cong, LM, 2021, Accounting: An Introduction, 8th edn, Pearson Australia, Australia. ISBN: 9781488625695 (paperback).
- No prescribed resources/equipment.
- Prescribed text information is not currently available.
- Prescribed resources/equipment information is not currently available.
Teaching and assessment
Commonwealth Supported courses
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Fee paying courses
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