You are viewing this page as a domestic student.
Change to International

You are a domestic student if you are an Australian citizen, a New Zealand citizen or the holder of an Australian permanent visa.

You are an international student whether you are within or outside Australia and you do not meet the domestic student criteria.

COVID-19 (coronavirus): Latest advice for the Bond community.

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 cost-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
  • May 2022 [Non-Standard Offering - Bond-BBT]
  • September 2022 [Non-Standard Offering - Bond-BBT]
  • January 2023 [Non-Standard Offering - Bond-BBT]
  • May 2023 [Non-Standard Offering - Bond-BBT]
  • September 2023 [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

Non-Standard Offering - Bond-BBT
Enrolment opens18/07/2021
Semester start01/09/2021
Subject start13/09/2021
Cancellation 1?28/09/2021
Cancellation 2?02/10/2021
Last enrolment26/09/2021
Withdraw – Financial?13/10/2021
Withdraw – Academic?31/10/2021
Teaching census?12/10/2021
Non-Standard Offering - Bond-BBT
Enrolment opens14/11/2021
Semester start01/01/2022
Subject start17/01/2022
Cancellation 1?31/01/2022
Cancellation 2?04/02/2022
Last enrolment29/01/2022
Withdraw – Financial?14/02/2022
Withdraw – Academic?03/03/2022
Teaching census?13/02/2022
Non-Standard Offering - Bond-BBT
Enrolment opens20/03/2022
Semester start01/05/2022
Subject start16/05/2022
Cancellation 1?30/05/2022
Cancellation 2?03/06/2022
Last enrolment28/05/2022
Withdraw – Financial?13/06/2022
Withdraw – Academic?30/06/2022
Teaching census?12/06/2022