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Location Domestic International
Gold Coast
Term2,4
Term2,4
Melbourne N/A
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Perth N/A
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Sydney N/A
Term2,4

Unit Summary

Unit type

PG Coursework Unit

Credit points

12

Unit aim

This unit introduces students to the fundamentals of financial and management accounting viewed from the perspective of the business manager. The focus is on critical evaluation of accounting information contained in financial statements and management accounting reports for use by managers to inform responsible decisions.

Unit content

Module 1: Accounting and the balance sheet

Module 2: Income and cash flow statements

Module 3: Analysing financial statements

Module 4: Cost-volume-profit analysis and costing

Module 5: Budgeting

Module 6: Financing the business

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:
1 read and interpret financial statements for a business entity
2 analyse and evaluate business financial health using financial statements and annual report information
3 organise and interpret management accounting information for internal decision-making
4 identify appropriate sources of finance for a business.

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

  1. read and interpret financial statements for a business entity
  2. analyse and evaluate business financial health using financial statements and annual report information
  3. organise and interpret management accounting information for internal decision-making
  4. identify appropriate sources of finance for a business.

Prescribed texts

  • No prescribed texts.

  • Atrill, P, McLaney, E, Harvey, D & Cong, LM, 2021, Accounting: An Introduction, 8th edn, Pearson Australia, Australia. ISBN: 9781488625695 (paperback).
Prescribed texts may change in future teaching periods.