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ACCT11-100: Accounting for Decision Making

Description

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

TypeUndergraduate
CodeACCT11-100
EFTSL0.125
FacultyBond Business School
Semesters offered
  • September 2018 [Standard Offering]
  • January 2019 [Standard Offering]
  • May 2019 [Standard Offering]
  • September 2019 [Standard Offering]
  • January 2020 [Standard Offering]
  • May 2020 [Standard Offering]
Credit10
Study areas
  • Business and Commerce
Subject fees
  • Commencing in 2018: $4,247
  • Commencing in 2019: $4,290

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: ?

Nil

Restrictions: ?

Nil

Subject outlines

Subject dates

Standard Offering
Enrolment opens12/11/2017
Semester start15/01/2018
Subject start15/01/2018
Cancellation 1?29/01/2018
Cancellation 2?05/02/2018
Last enrolment28/01/2018
Last withdrawal?09/02/2018
Teaching census?09/02/2018
Standard Offering
Enrolment opens18/03/2018
Semester start14/05/2018
Subject start14/05/2018
Cancellation 1?28/05/2018
Cancellation 2?04/06/2018
Last enrolment27/05/2018
Last withdrawal?08/06/2018
Teaching census?08/06/2018
Standard Offering
Enrolment opens15/07/2018
Semester start10/09/2018
Subject start10/09/2018
Cancellation 1?24/09/2018
Cancellation 2?01/10/2018
Last enrolment23/09/2018
Last withdrawal?05/10/2018
Teaching census?05/10/2018
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
Last withdrawal?08/02/2019
Teaching census?08/02/2019