Subject Outline

1 Subject details

1.1 Student participation requirements

The JCU Learning, Teaching and Assessment Procedures (2.1.2d) indicates a typical student workload for a three (3) credit point subject requires a 130 hour work load of study related activities, including attendance, assessment and self-directed study over the duration of the subject with equivalency across all attendance modes.

Note that attendance at specified classes will be a mandatory requirement for satisfactory completion of some subjects (Learning, Teaching and Assessment Procedures, 3.1.8e) and that additional hours may be required per week for those students in need of English language, numeracy or other learning support.

Attenddance reqirement for this subjeic as follows:

For information regarding class registration, visit the Class Registration Schedule.

Learning and teaching activities may be recorded for this subject.  Personal Information in the form of images and audio may be collected by JCU during the recording.  This Personal Information may appear as part of the recording which is accessible to students and staff in this subject on LearnJCU.

1.2 Teaching Staff contact details

The the teaching staff and their contact details as follows:

Teaching team	Staff member	Room	Phone	Email	Consultation times*
Subject Coordinator	Associate Professor Chris Durden	NA	NA	[email protected]	Appointment by email
Lecturer	Dr Harun Harun	Room E - 03, JCU Singapore	6709 3243 (Ext: 243)	[email protected]	Appointment by email

*Other consultation times by appointment only.

1.3 Subject description

This subject focuses on the use of accounting information for decision making by investors, regulators, management, and organizational stakeholders. While presented in a corporate context, the analysis and decision-making processes have application in the government and not-for-profit sectors. Upon completion of this subject, you will be able to read financial statements, understand their limitations and uses, and critically analyze financial performance using contemporary analysis techniques. You will gain an appreciation of the impact of financial decisions and policies on the performance of an organization and acquire a broad understanding of how parties external to the organization interpret the reporting of financial information produced by management.

1.4 Subject learning outcomes and course learning outcomes

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

· evaluate the role of accounting information in making decisions in a business environment.

· prepare financial information to assist in decision making for both internal and external stakeholders.

· interpret and evaluate financial information for internal and external decision-making for business.

These outcomes will contribute to the overall achievement as a JCU graduate of the Bachelor of Business who will be able to:

· Demonstrate essential knowledge necessary for a career in business related professions

· Synthesize underlying principles and concepts for making business decisions

· Critically analyze the core professional obligations, values and operations of organizations including sustainability

· Critically evaluate data & resources in the context of relevant academic literature

· Apply critical thinking to address issues in business

· Convey information clearly and fluently, in high quality written form appropriate for their audience

· Demonstrate effective oral presentation skills for academic and professional audiences

· Demonstrate the ability to work collaboratively.

· Apply technical skills, including numeracy necessary for professional practice in business

· Demonstrate an awareness of ethical and social responsibility in professional practice

· Identify and act upon, learning opportunities and self-improvements.

1.5 Student feedback on subject and teaching

Students are at the heart of JCU and as part of our commitment to improving the quality of our subjects and teaching, we regularly seek feedback on the JCU student experience.

YourJCU Surveys are available to all students through LearnJCU. You will receive an email invitation when the survey opens.

In response to previous student feedback and other data, the following enhancements to this subject have been made:

· Clealer and concrete illustrations are provided during all classes to help students in better understanding technical aspects of accounting.

· Frequently requests for students during classes to read teaching material in advance have helped  students to improve their performances in every assessment.

Students requested quizzes to be open in the weekend. Quiz timeframes have now changed to                       incorporate the weekend.

1.6 Subject resources and special requirements

All subject readings and resources, including journal articles, book chapters, websites, videos, print and eTextbooks, are available to view online from your Readings list via your LearnJCU subject site.

Prescribe book (compulsory)

Accounting: Business Reporting for Decision Making, 8th Edition Jacqueline Birt, Keryn Chalmers, Suzanne Maloney, Albie Brooks, Judy Oliver, David Bond ISBN: 9780730396475 https://www.wileydirect.com.au/buy/accounting-business-reporting-for-decision-making/ It is highly recommended to purchase an etext which is more affordable and provides access to additional digital learning resources. Students who purchase a print based text from Wiley Direct will also receive a complimentary etext code.

2 Assessment details

2.1 Key dates

The types and due dates for assessemts of the subject are the following:

2.2 Requirements for successful completion of this subject

In order to pass this subject, you must:

· Achieve an overall percentage of 50% or more.

Final results for this subject will be ungraded as described in the Student Results Policy.

Ungraded = Satisfactory or Unsatisfactory

Final results for this subject will be graded as described in the Student Results Policy.

Graded = HD, D, C, P, F etc

Supplementary examinations/supplementary assessments are available for this subject, in accordance with the Learning, Teaching and Assessment Procedure (3.2.10) and the Student Results Policy (2.1)

2.2.1 How do I track my progress in this subject?

• At the beginning of each topic, students will be made aware of the expected learning outcomes, how such outcomes are relevant to the world of business, and the resources that support the learning outcomes of this subject. Students will obtain formative feedback in weekly workshops by being and active participate and engaging in experiential activities.

• The weekly quizzes are designed to develop strong academic habits by revising and reviewing topic content on a weekly basis. Feedback is available after the quiz closes to student access. Students can also contact academic staff for further feedback.

2.3 AccessAbility Services and Support

Reasonable adjustments may be made to assist you to manage additional circumstances impacting on your studies provided these do not change the academic integrity of a degree. Reasonable adjustments do not alter the need to be able to demonstrate the inherent requirements of the course.

If you believe you will experience challenges completing your degree or course because of a disability, health condition or other reason, you should discuss your concerns with AccessAbility Services.

Your course inherent requirements can be found here (for BU1002).

Inherent requirements are now located in the Course and Subject Handbook, see the respective Course Information tab.

2.4 Assessment items

ASSESSMENT ITEM 1: ONLINE QUIZZES
Aligned subject learning outcomes	SLO 1: Evaluate the role of accounting information in making decisions in a business environment SLO 2: Prepare financial information to assist in decision making for both internal and external stakeholders SLO 3: Interpret and evaluate financial information for internal and external decision- making for business CLO 1: Demonstrate a broad and coherent body of knowledge for a career in a changing business and not for profit environments CLO 5: Model ethical, sustainable, and socially responsible standards in decision making and professional practice CLO 8: Select, analyze and interpret quantitative and qualitative data, using appropriate methodologies and applications and convey findings and recommendations through effective written and oral communication
Aligned professional standards/ competencies	https://www.cpaaustralia.com.au/become-a-cpa/academic-institution- support/international-accreditation-guidelines/section-3-technical-and-professional- competency-areas-and-learning-outcomes
Group or individual	Individual assessment item
Weighting and due date	20% - Refer to the summary table below that outlines the opening and closing dates for each of the four parts of this assignment.
Requirements for successful completion of this assessment item	Students should aim to pass all 10 online quizzes in order to maximize the overall grade. Note: Only the best 6/10 quizzes will be used to determine the overall grade for this assessment task.
If examination, include Duration	Not examination
See Learning, Teaching and Assessment Policy, Learning, Teaching and Assessment Procedure, Special Consideration Procedure, Examinations Procedure

ASSESSMENT ITEM 1: DESCRIPTION

The weekly online quizzes aim to help you:

• develop a consistent study process

• to demonstrate your ability to apply the concepts and principles covered in the weekly topics

• achieve all the subject learning outcomes

• Identify areas for revision.

Useful Information:

There are 10 weekly quizzes to attempt. At the end of the study period the highest 6 quiz results will be used to calculate your result and converted to the 20% weighting for this assessment task. Questions consist of multiple choice, practical exercises / problems and will be similar in nature to the exercises and problems completed in classes.

No.	Available date	Closing date
1	Open for student access: 9 am – Friday, 21/7/2023