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Unit of Study HOTL6015 - Information for Decision Making (2026)

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Unit Snapshot

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Unit description

Introduces students to principles of financial and management accounting with a focus on how accounting information supports effective business decision-making. Through interactive activities, real-world case studies, and hands-on report analysis, students will develop skills to critically interpret financial statements and internal management reports, using them as key tools for analysing performance, planning operations and making informed, responsible decisions in a dynamic hospitality business context.

Unit content

This unit has six modules:

  1. Introduction to financial statements
  2. Analysing financial statements
  3. Budgeting and variance analysis
  4. Investment decision making
  5. Cost-volume-profit analysis
  6. Performance measurement 

Availabilities

Location Domestic International
Brisbane - The Hotel School
Summer Term
Term2,4
Summer Term
Term2,4
Melbourne - The Hotel School
Summer Term
Term2,4
Summer Term
Term2,4
Sydney - The Hotel School
Summer Term
Term2,4
Summer Term
Term2,4

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

Interpret financial statements to assess the financial position and performance of a business entity

analyse and evaluate the financial health and the strategic viability of a business

synthesise management accounting information to support complex internal decision-making and performance optimisation

appraise and justify appropriate sources of finance for business needs, financial risk and organisational context.

Prescribed learning resources

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Prescribed Learning Resources may change in future Teaching Periods.