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GMBA71-201: Accounting for Decision Making


This course prepares managers in their use of accounting information to aid in making evidence based decisions. This includes developing and understanding of financial statements from a user perspective to examine the financial reporting process. Particular emphasis is given to the underlying concepts and forms of both external and internal reporting. Concepts and methods involved in the preparation and interpretation of balance sheet as a statement of business value, profit and loss reports, and cash flow statements are examined, as well as an introduction to cost accounting through coverage of the roles of budgeting (preparation of a master budget), cost concepts, classifications and ost-behaviour patterns, and systems to accumulate and allocate costs are also considered with case studies and examples of their use in management decision making.

Subject details

FacultyBond Business School
Semesters offered
  • September 2020 [Non-Standard Offering - Bond-BBT]
  • January 2021 [Non-Standard Offering - Bond-BBT]
  • May 2021 [Non-Standard Offering - Bond-BBT]
  • January 2022 [Non-Standard Offering - Bond-BBT]
  • May 2022 [Non-Standard Offering - Bond-BBT]
Study areas
  • Business and Commerce

Learning outcomes

1. Read financial statements, know their uses, and be aware of their limitations. As such, students will be able to communicate in the "language of business".
2. Perform and communicate a critical analysis of financial performance using contemporary ratio analysis.
3. In managerial positions, better appreciate the impact of their day-to-day decisions and policies on the performance of their organisation and understand how parties, internal and external to their organisation, will interpret the reporting of those decisions.

Enrolment requirements

Requisites: ?


Restrictions: ?
  • Study Abroad Students
  • This subject is not available to students on US Financial Aid.
  • Students on a Student Visa may be restricted from enrolment due to the mode of delivery in the chosen semester. Check the subject outline for further details.

Must be admitted into a BBT/MBA 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.

Anti-requisites: ?

  • ACCT71-500 Accounting

Subject outlines

Subject dates

Standard Offering
Enrolment opens12/11/2019
Semester start13/01/2020
Subject start13/01/2020
Cancellation 1?27/01/2020
Cancellation 2?03/02/2020
Last enrolment26/01/2020
Withdraw – Financial?08/02/2020
Withdraw – Academic?29/02/2020
Teaching census?07/02/2020
Non-Standard Offering - Bond-BBT
Enrolment opens12/11/2019
Semester start01/01/2020
Subject start13/01/2020
Cancellation 1?26/01/2020
Cancellation 2?29/01/2020
Last enrolment24/01/2020
Withdraw – Financial?07/02/2020
Withdraw – Academic?23/02/2020
Teaching census?06/02/2020
Non-Standard Offering - Bond-BBT
Enrolment opens15/03/2020
Semester start01/05/2020
Subject start11/05/2020
Cancellation 1?24/05/2020
Cancellation 2?27/05/2020
Last enrolment22/05/2020
Withdraw – Financial?05/06/2020
Withdraw – Academic?21/06/2020
Teaching census?04/06/2020
Non-Standard Offering - Bond-BBT
Enrolment opens02/08/2020
Semester start01/09/2020
Subject start01/09/2020
Cancellation 1?21/08/2020
Cancellation 2?28/09/2020
Last enrolment20/09/2020
Withdraw – Financial?03/10/2020
Withdraw – Academic?24/10/2020
Teaching census?02/10/2020