BU1902 - Accounting for Decision Making

Credit points:	03
Year:	2014
Student Contribution Band:	Band 3
Administered by:	School of Business (pre 2015)

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 focuses 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

• explain the nature of accounting and contextual factors that underpin the operation of business accounting systems from five different perspectives: governance and ethics; financial accounting v. managerial accounting; national and international environments; government and private sector regulatory environment; and business structures;
• 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 cash flows;
• examine business reports, i.e. annual reports and GPRFs, to assess particular data for financial/economic decision making;
• appropriately apply financial decision-making tools; financial statement analysis, cost-volume profit analysis, budgets.

Inadmissible Subject Combinations:

BU1002 CO1002 CO1101

Availabilities
JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coordinator:	Ms Jodie Maxfield
Lecturer:	Dr Vidya Kumar.
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).
JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).
JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).
JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).
JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).
JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coordinator:	Ms Jodie Maxfield
Contact hours:	26 hours lectures 12 hours tutorials 12 hours workshops/Seminars 9 hours - Lecturer Directed Activities
Assessment:	end of semester exam (65%); assignments (25%); online quizzes (10%).

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.