James Cook University Subject Handbook - 2021

BU1902 - Accounting for Decision Making

Available to Diploma of Higher Education students only.

Subject Description

This subject focuses on the use of accounting information for decision making by investors, regulators, management and organisational stakeholders. While presented in a corporate context, the analysis and decision-making processes have application in the government and not-for-profit sectors. Upon completion of this subject you will be able to read financial statements, understand their limitations and uses, and critically analyse financial performance using contemporary analysis techniques. You will gain an appreciation of the impact of financial decisions and policies on the performance of an organisation, and acquire a broad understanding of how parties external to the organisation interpret the reporting of financial information produced by management.

Learning Outcomes

• evaluate the role of accounting information in making decisions in a business environment
• prepare financial information to assist in decision making for both internal and external stakeholders
• interpret and evaluate financial information for internal and external decision-making for business

Subject Assessment

• Written > Examination (centrally administered) - (50%) - Individual
• Written > Case study analysis - (30%) - Individual
• Participation > Online participation - (20%) - Individual

Note that 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.

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.

Inadmissible Subject Combinations:  BU1002 CO1002 CO1101

Availabilities