BU1902 - Accounting for Decision Making

Credit points:	03
Year:	2013
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 using professional ethics for decision making. It focus on the following areas: an understanding of accounting reports, analysis of accounting information and the use of accounting information in various business decisions.

Learning Outcomes

• examine business reports (eg: annual reports, financial statements, government budgets) to assess particular data for financial/economic decision-making;
• identify action learning opportunities and self- improvements;
• appropriately apply financial decision-making tools;
• explain the structure, elements, components, users, uses and limitations of the prime general purpose financial reports (GPFRs) and their interrelationships: balance sheet; income statement and statement of cashflows;
• explain the nature of accounting and contextual factors that underpin the operation of business accounting systems for different perspectives including governance and ethics; financial accounting; management accounting; national and international environments; and government and private sector regulatory environment.

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 18-Apr-2013
Coordinator:	jc216657
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 (20%); assignments (15%); online quiz (15%).
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 15-Aug-2013
Coordinator:	jc216657
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 (20%); assignments (15%); online quiz (15%).
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 13-Dec-2013
Coordinator:	jc216657
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 (20%); assignments (15%); online quiz (15%).
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.