General Information

Overview

This unit introduces you to the techniques and information provided by accounting information systems to resolve managerial problems. In this unit you will examine the managing and reporting of a company’s financial position,

financial performance and cash flows. You will analyse and interpret a company’s financial statements, and examine the

different forms of cost-volume-profit analysis. You will also examine full costing and budgeting techniques, capital investment strategies and current trends and issues in accounting.

Details

Career Level: Postgraduate

Unit Level: Level 8

Credit Points: 6

Student Contribution Band: 10

Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

There are no requisites for this unit.

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent

unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and

Procedure (Higher Education Coursework).

Offerings For Term 2 - 2023

Brisbane

Melbourne

Online

Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a

mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must

maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Website

This unit has a website, within the Moodle system, which is available two weeks before the start of term. It is important that you visit your Moodle site throughout the term. Please visit Moodle for more information.

Class and Assessment Overview

Recommended Student Time Commitment

Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Regional Campuses

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville

Metropolitan Campuses

Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Online Quiz(zes)

Weighting: 10%

2. Practical and Written Assessment

Weighting: 30%

3. Take Home Exam

Weighting: 60%

Assessment Grading

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an

overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be

completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular

assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policyfor more details of interim results and final grades.

CQUniversity Policies

All University policies are available on the CQUniversity Policy site.

You may wish to view these policies:

Grades and Results Policy

Assessment Policy and Procedure (Higher Education Coursework)

Review of Grade Procedure

Student Academic Integrity Policy and Procedure

Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students

Monitoring Academic Progress (MAP) Policy and Procedure – International Students

Student Refund and Credit Balance Policy and Procedure

Student Feedback – Compliments and Complaints Policy and Procedure

Information and Communications Technology Acceptable Use Policy and Procedure

This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from Student evaluations.

Feedback

Please increase the practical components of this unit.

Recommendation

Further practical exercises can be included, but students should also be aware that being able to interpret and report on their calculations is even more important to doing the calculations.

Unit Learning Outcomes

On successful completion of this unit, you will be able to:

1. Analyse and interpret the information provided from an accounting information system

2.  Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision

3.  Demonstrate an advanced knowledge of accounting tools and techniques for assisting managerial decision

making by being able to critically analyse and report on the range of appropriate accounting methods applicable to a given management decision making problem

4.  Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.

Assessment Tasks

1 Online Quizzes

Assessment Type

Online Quiz(zes)

Task Description

Each of the 10 on-line tests is worth 1% of the total grade for the unit. The on-line tests will be open on a weekly basis from weeks 1 to 11, with week 1 being a trial on-line test to get the students familiar with the process.

The materials assessed in each on-line test will be on key concepts to be covered in the upcoming week's workshop. For example on-line Test 1 (open on the Friday of week 1 and close on Monday of week 2) will assess the content to be

taught in week 2. The purpose of the on-line test is to enable the students to prepare for the workshop prior to listening to the recorded lecture and undertaking the weekly zoom workshop activities. This will allow students to grasp the

material covered during the workshop, engage effectively their peers, and create a good learning environment in the workshop. Each on-line test will open at 12.00 PM AEST on the Friday and close at 11:55pm on Friday of Review/Exam Week.

You have only one attempt for each on-line test and you have 20 minutes to complete the task. Each test will consist of 10 multiple choice questions.

Number of Quizzes

10

Frequency of Quizzes

Weekly

Assessment Due Date

The on-line tests will be open on a weekly basis from weeks 2 to 11. Each on-line test will open at 12.00 PM AEST on the Friday.

Return Date to Students

Results will be available on completion of each quiz.