BU1902 - Accounting for Decision Making
| Credit points: | 03 |
| Year: | 2019 |
| Student Contribution Band: | Band 3 |
| Administered by: |
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;
- examine business reports, i.e. annual reports and GPRFs, to assess particular data for financial/economic decision making;
- identify and 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;
- apply financial decision-making tools; financial statement analysis, cost-volume profit analysis, budgets.
| Inadmissible Subject Combinations: | BU1002 CO1002 CO1101 |
Availabilities | |
| Townsville, , Study Period 1 | |
| Census Date 28-Mar-2019 | |
| Contact hours: |
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| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| Special Assessment Requirements: | Tutorial attendance is mandatory in this subject. A student who fails to attend at least 70% must meet with the Associate Dean of Learning and Teaching and provide evidence as to why he or she should be permitted to sit the final exam or submit the final assessment task. |
| , Study Period 1 | |
| Census Date 28-Mar-2019 | |
| Contact hours: |
|
| Method of Delivery: | WWW - LearnJCU |
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| Townsville, , Study Period 2 | |
| Census Date 29-Aug-2019 | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| Special Assessment Requirements: | Tutorial attendance is mandatory in this subject. A student who fails to attend at least 70% must meet with the Associate Dean of Learning and Teaching and provide evidence as to why he or she should be permitted to sit the final exam or submit the final assessment task. |
| , Study Period 2 | |
| Census Date 29-Aug-2019 | |
| Contact hours: |
|
| Method of Delivery: | WWW - LearnJCU |
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| Cairns, , Study Period 1 | |
| Census Date 28-Mar-2019 | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| Special Assessment Requirements: | Tutorial attendance is mandatory in this subject. A student who fails to attend at least 70% must meet with the Associate Dean of Learning and Teaching and provide evidence as to why he or she should be permitted to sit the final exam or submit the final assessment task. |
| JCU Singapore, , Study Period 51 | |
| Census Date 11-Apr-2019 | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| JCU Singapore, , Study Period 53 | |
| Census Date 05-Dec-2019 | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
| JCU Singapore, , Study Period 52 | |
| Census Date 08-Aug-2019 | |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); assignments (30%); online quizzes (20%). |
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.