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BCDP02-008: Accounting for Decision Making


This introduction to accounting provides a broad and important foundation in key concepts, tools and processes of the discipline. Particular emphasis is given to concepts and methods involved in the preparation and interpretation of the balance sheets as a statement of business value, profit and loss reports, and cash flow statements. The use of management accounting information is to enable effective planning, control and evidence-based decision-making are also considered in depth. Modern software tools, databases and related resources are additional features of this practically-oriented subject.

Subject details

FacultyBond Business School
Semesters offered
  • September 2019 [Standard Offering]
  • January 2020 [Standard Offering]
  • May 2020 [Standard Offering]
  • September 2020 [Standard Offering]
  • January 2021 [Standard Offering]
  • May 2021 [Standard Offering]
Study areas
  • University Preparation & Diploma
Subject fees
  • Commencing in 2019: $3,680
  • Commencing in 2020: $3,920

Learning outcomes

1. Apply fundamental accounting concepts and principles for recording business transactions using accrual accounting and the double entry system.
2. Evaluate the effects of the release of accounting information on a stock’s price.
3. Demonstrate basic digital literacy skills in the use of spreadsheet applications and the ability to search, retrieve and analyse appropriate data from digital sources.
4. Prepare and interpret an income statement, balance sheet and cash flow statement.
5. Conduct a basic analysis of financial statements and associated non-financial information.
6. Explain the role of management accountants in an organisation and how it differs from that of a financial accountant.
7. Calculate cost-volume-profit analyses for single and multiple products for use in profit planning decisions and sensitivity analyses.
8. Prepare budgets, calculate standard cost variances, and explain how they are used for control purposes.

Enrolment requirements

Requisites: ?


Restrictions: ?
  • Study Abroad Students

Must be admitted into a Bond College Diploma Program.

This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Subject outlines

Subject dates

Standard Offering
Enrolment opens11/11/2018
Semester start14/01/2019
Subject start14/01/2019
Cancellation 1?28/01/2019
Cancellation 2?04/02/2019
Last enrolment27/01/2019
Withdraw – Financial?09/02/2019
Withdraw – Academic?02/03/2019
Teaching census?08/02/2019
Standard Offering
Enrolment opens18/03/2019
Semester start13/05/2019
Subject start13/05/2019
Cancellation 1?27/05/2019
Cancellation 2?03/06/2019
Last enrolment26/05/2019
Withdraw – Financial?08/06/2019
Withdraw – Academic?29/06/2019
Teaching census?07/06/2019
Standard Offering
Enrolment opens14/07/2019
Semester start09/09/2019
Subject start09/09/2019
Cancellation 1?23/09/2019
Cancellation 2?30/09/2019
Last enrolment22/09/2019
Withdraw – Financial?05/10/2019
Withdraw – Academic?26/10/2019
Teaching census?04/10/2019