最新糖心Vlog

ACCTING 7100 - Accounting for Managers

North Terrace Campus - Trimester 2 - 2024

Participants in this course will develop the essential ability of all managers, to use complex accounting information as a platform for decision-making. As the course unfolds, participants will build an increasingly sophisticated level of understanding of the language of accounting and its key concepts. In addition the course develops skills in interpreting earnings statements, balance sheets, and cash flow reports. This ability to analyse financial statements will enable participants to deal more effectively with strategic options for their businesses or business units. Strong foundations in financial analysis and development of crucial basic accounting skills will also enable participants to develop a management accounting focus. From this second phase of the course students will take away highly relevant skills in areas such as budgeting, product and service costing and short-run decision making. Such skills, ability and knowledge will enable participants to more effectively identify profitable opportunities and to contribute significantly to better management within their own organisations.

  • General Course Information
    Course Details
    Course Code ACCTING 7100
    Course Accounting for Managers
    Coordinating Unit Management
    Term Trimester 2
    Level Postgraduate Coursework
    Location/s North Terrace Campus
    Units 3
    Available for Study Abroad and Exchange Y
    Restrictions Available for Executive Master of Business Administration, Graduate Diploma and Graduate Certificate students only
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Professor Paul Coram

    Course Timetable

    The full timetable of all activities for this course can be accessed from .

  • Learning Outcomes
    Course Learning Outcomes

    On successful completion of this course, students will be able to:

    1 Understand the nature and role of the four principal financial statements (i.e., the Income Statement, the Statement of Financial Position, the Statement of Cash Flows, and the Statement of Changes in Equity)
    2 Develop an awareness and understanding of the accounting process and fundamental accounting principles that underpin the development of financial statements (e.g. accrual accounting vs. cash accounting, definition, recognition, measurement and disclosure of assets, liabilities, revenues, expenses; inventory valuation methods, provisions, depreciation; accounting for intangibles)
    3 Ability to read, interpret and analyse financial statements; combine financial analysis with other information to assess the financial performance and position of a company
    4 Understand and apply course concepts to analyse common business management decisions such as pricing and outsourcing decisions from a financial perspective
    5 Understand the role of budgets in organisations, their limitations and the behavioural issues to consider when developing and using budgets for planning and control
    6 Develop group work and communication skills.
    最新糖心Vlog Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    最新糖心Vlog Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    1, 2

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    3, 4, 5

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    6

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    4, 5, 6

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    6

    Attribute 6: 最新糖心Vlogn Aboriginal and Torres Strait Islander cultural competency

    Graduates have an understanding of, and respect for, 最新糖心Vlogn Aboriginal and Torres Strait Islander values, culture and knowledge.

    .

    Attribute 7: Digital capabilities

    Graduates are well prepared for living, learning and working in a digital society.

    .

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    6
  • Learning Resources
    Required Resources
    The text required is:

    Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J. and D. Bond. (2024) Accounting: Business Reporting for Decision Making, 8th edition. Wiley.
    Online Learning
    In addition to using material contained in the course notes and prescribed textbook, useful resources will also be made available through the course’s MyUni website. These include answers to selected in-class exercises / activities and exam revision questions. Please remember to visit the website regularly for updates.
  • Learning & Teaching Activities
    Learning & Teaching Modes
    Accounting is very much an applied activity that is best understood and learnt through practice and utilisation. Class sessions in Accounting for Managers have been designed to reflect this “active learning” approach to the study of accounting. 
    Workload

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    The workload in this course is not light and regular work will be important so that you keep up with material.
    Learning Activities Summary
    Topic 1 - Introduction to Accounting Concepts

    Topic 2 - Business Structures and Transactions

    Topic 3 - Statement of Financial Position

    Topic 4 - Statement of Profit or Loss and Statement of Changes in Equity

    Topic 5 - Statement of Cash Flows

    Topic 6 - Analysis and Interpretation of Financial Statements

    Topic 7 - Budgeting

    Topic 8 - Cost-Volume-Profit Analysis

    Topic 9 - Costing and Pricing in an Entity

    Topic 10 - Contemporary Issues in Accounting
  • Assessment

    The 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary
    Assessment Task
    Weight 
    Objectives Due or scheduled date (est)
    Online Test - 1 25% Understanding of concepts in Topics 1 to 5 Week 7
    Group Assignment 20% Ability to read, interpret and analyse financial statements; combine financial analysis with other information to assess the financial performance and position of a company. Week 10
    Online Test - 2 15% Understanding of concepts in Topics 7 to 9 Week 11
    Final Assignment  40% Understanding and apply course concepts to analyse common business management problems from a financial perspective. Week 13
    Assessment Related Requirements

    The MBA program is largely undertaken through face-to-face class sessions to facilitate interactions between the lecturing staff and fellow students. Accordingly there is an expectation that you will attend all of the scheduled classes. If work commitments, illness or other circumstances require you to be absent from some lectures, please inform your lecturer in advance by either phone or email so that you may discuss the topic(s) to be covered in the class session and the tasks you need to complete before the next session. It is your responsibility to make arrangements with the lecturer or other students to catch up on information discussed in class, however, it is unlikely that lecturers will be able to repeat a class to cover your absence.

    Please note that if you have not attended at least 80% of the class sessions for a course you will forgo your right, on academic grounds, to any supplementary assessment opportunities.
    Assessment Detail
    Further information on these assessment items will be provided separately.
    Submission
    All assessment is submitted through MyUni.
    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

    The 最新糖心Vlog places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the 最新糖心Vlog to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

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