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BU1002 - Accounting for Decision Making

Credit points: 03
Year: 2019
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

This subject is an introduction to accounting information systems including accounting concepts and the application and interpretation of accounting information using professional ethics for decision making. It focuses on the following areas: an understanding of accounting reports, analysis of accounting information and the use of accounting information in various business decisions.

Learning Outcomes

  • explain the nature of accounting and contextual factors that underpin the operation of business accounting systems from five different perspectives: governance and ethics; financial accounting v. managerial accounting; national and international environments; government and private sector regulatory environment; and business structures;
  • examine business reports, i.e. annual reports and GPFRs, to assess particular data for financial/economic decision making;
  • identify and explain the structure, elements, components, users, uses and limitations of the prime general purpose financial reports (GPFRs) and their interrelationships: balance sheet, income statement and statement of cash flows;
  • apply financial decision-making tools; financial statement analysis, cost-volume profit analysis, budgets.
Inadmissible
Subject
Combinations:
BU1902 CO1002 CO1101

Availabilities

Townsville, Internal, Study Period 1
Census Date 28-Mar-2019
Coord/Lect: Ms Jodie Maxfield.
Contact hours:
  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
    Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).
    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.

    External, Study Period 1
    Census Date 28-Mar-2019
    Coord/Lect: Ms Jodie Maxfield.
    Contact hours:
    • 0 hours
      Method of Delivery: WWW - LearnJCU
      Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

      Townsville, Internal, Study Period 2
      Census Date 29-Aug-2019
      Coordinator: Ms Jodie Maxfield
      Lecturer: Dr Sandra Wallace.
      Contact hours:
      • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
        Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).
        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.

        External, Study Period 2
        Census Date 29-Aug-2019
        Coordinator: Ms Jodie Maxfield
        Lecturer: Dr Sandra Wallace.
        Contact hours:
        • 0 hours
          Method of Delivery: WWW - LearnJCU
          Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

          Cairns, Internal, Study Period 1
          Census Date 28-Mar-2019
          Coordinator: Ms Jodie Maxfield
          Lecturer: Mr James How.
          Contact hours:
          • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
            Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).
            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.

            JCU Singapore, Internal, Study Period 51
            Census Date 11-Apr-2019
            Coordinator: Ms Jodie Maxfield
            Lecturer: Ms Ratna Devi.
            Contact hours:
            • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
              Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

              JCU Singapore, Internal, Study Period 53
              Census Date 05-Dec-2019
              Coordinator: Ms Jodie Maxfield
              Contact hours:
              • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
                Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

                JCU Singapore, Internal, Study Period 52
                Census Date 08-Aug-2019
                Coordinator: Ms Jodie Maxfield
                Contact hours:
                • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
                  Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

                  JCU Brisbane, Internal, Study Period 21
                  Census Date 11-Apr-2019
                  Coordinator: Ms Jodie Maxfield
                  Lecturer: Mrs Rachna Sharma.
                  Contact hours:
                  • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
                    Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

                    JCU Brisbane, Internal, Study Period 22
                    Census Date 08-Aug-2019
                    Coordinator: Ms Jodie Maxfield
                    Lecturer: Mrs Rachna Sharma.
                    Contact hours:
                    • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
                      Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

                      JCU Brisbane, Internal, Study Period 23
                      Census Date 05-Dec-2019
                      Coordinator: Ms Jodie Maxfield
                      Lecturer: Mrs Rachna Sharma.
                      Contact hours:
                      • 50 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities.
                        Assessment: end of semester exam (50%); assignments (30%); online quizzes (20%).

                        Note: 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.