BU1902 - Accounting for Decision Making

[Offered in 2012 only]

Credit points:	03
Year:	2012
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:

BU1002 CO1002 CO1101

Availabilities
JCU Brisbane, Internal, Study Period 21
Census Date 12-Apr-2012
Coordinator:	Ms Pauline Pender
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (50%); quizzes or tests (40%); assignments (10%).
Special Assessment Requirements:	Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.
JCU Brisbane, Internal, Study Period 22
Census Date 09-Aug-2012
Coordinator:	Ms Pauline Pender
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (50%); quizzes or tests (40%); assignments (10%).
Special Assessment Requirements:	Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.
JCU Brisbane, Internal, Study Period 23
Census Date 06-Dec-2012
Coordinator:	Ms Pauline Pender
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (50%); quizzes or tests (40%); assignments (10%).
Special Assessment Requirements:	Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

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.