| Offered By: |
School of Accounting & Business Info Systems |
| Academic Career: |
Graduate Coursework |
| Course Subject: |
Business |
| Offered in: |
Winter Session, 2012, Second Semester, 2012, Winter Session, 2013, and Second Semester, 2013 |
| Unit Value: |
6 units |
| Course Description: |
This course provides an user’s perspective on the role of accounting and financial statements in capturing and conveying economic information about an enterprise. Through a mix of lectures, case studies and exercises, participants will acquire confidence in using the concepts and vocabulary of accounting to analyze and communicate about business performance and resource allocation. They will become familiar with the format and use of financial statements, and the role of accounting in making organizational decisions. |
| Learning Outcomes: |
The objectives of the course are:
- To provide students with the skills which will enable them to read, understand, interpret and analyse general purpose financial reports;
- To provide students with an understanding of differing accounting policies and their impact on financial statements;
- To provide students with an understanding of different types of performance measurements in accounting and commonly used financial control systems
- To provide students with a basic knowledge of management accounting techniques, and
- To provide students with the skills to make sound financial decisions in real business settings.
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| Indicative Assessment: |
- Individual essay 30%
- Syndicate assignment 30%
- One 2-hour examination 40%
All component of the above assessment are compulsory and must be submitted. |
| Workload: |
3 hour seminar per week plus up to 7 hours private study time. |
| Course Classification(s): |
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| Areas of Interest: |
Accounting, Commerce, and Management |
| Eligibility: |
At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree and a minimum of three years professional or managerial work experience. |
| Requisite Statement: |
This course is normally only available to students enrolled in the Graduate Certificate in Management, Master of Management, or Master of Business Administration degree programs.
Some offerings of this course are taught in China and not open to general enrolment. See Fees and Dates Tab for the list of topics indicating where the course is taught. |
| Incompatibility: |
BUSN7008 Financial Statements and Reporting. |
| Prescribed Texts: |
See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8181 |
| Preliminary Reading: |
See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8181
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| Indicative Reading List: |
See Course Website: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8181 |
| Other Information: |
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| Academic Contact: |
See: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN8181 |