BU1002 - Accounting for Decision Making

Credit points:	03
Year:	2010
Student Contribution Band:	Band 3
Administered by:	School of Business

This subject is an introduction to accounting information systems including accounting concepts and the application and interpretation of accounting information for decision making. It will focus on the following areas: the preparation and understanding of accounting reports, analysis of accounting information and the use of accounting information in various business decisions.

Learning Outcomes

• process transactions using the accounting equation;
• prepare the income statement and balance sheet;
• interpret the statement of cash flows;
• analyse income statements and balance sheets using horizontal, vertical, trend and ratio analytical tools;
• acquire a basic understanding about costs and cost-volume-profit analysis commonly used in internal management decisions.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to define and to solve problems in at least one discipline area;
• The ability to find and access information using appropriate media and technologies;
• The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
• The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
• The ability to reflect on and evaluate learning, and to learn independently in a self directed manner;
• The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
• The ability to work individually and independently.

Inadmissible Subject Combinations:

CO1002 AND CO1101

Availabilities
Townsville, Internal, Study Period 1
Census Date 25-Mar-2010
Coord/Lect:	Ms Michelle Warrington.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
Cairns, Internal, Study Period 1
Census Date 25-Mar-2010
Coordinator:	Ms Michelle Warrington
Lecturer:	Ms Pauline Pender.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Singapore, Internal, Study Period 51
Census Date 25-Mar-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); must achieve at least 50% of invigilated assessment to pass (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated and non-invigilated assessment.
JCU Singapore, Internal, Study Period 52
Census Date 22-Jul-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Singapore, Internal, Study Period 53
Census Date 18-Nov-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 21
Census Date 15-Apr-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); must achieve at least 50% of invigilated assessment to pass (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated and non-invigilated assessment.
JCU Brisbane, Internal, Study Period 23
Census Date 09-Dec-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.
JCU Brisbane, Internal, Study Period 22
Census Date 12-Aug-2010
Coordinator:	Ms Michelle Warrington
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars
Assessment:	end of semester exam (45%); (40%); essays (15%).
Special Assessment Requirements:	Each student must achieve an overall total of 50% or greater for all invigilated assessment.

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.