22108 Accounting and Accountability
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22108 Accounting and Accountability
Subject description |
The subject provides students with a user perspective on accounting information, focusing on the types of accountability that most business students use in their professional careers. Through the lens of accountability, it emphasises the key role of accounting in decision-making in business and society. Students use spreadsheet software to assist in the analysis of financial reporting and internal business decision making. Students are introduced to legal principles and rules related to the use of accounting information. |
Subject learning objectives |
1. Understand the role of accountants and accounting information in business
2. Demonstrate how to use accounting information in the external and internal decision contexts in business
3. Apply analytical skills to process accounting information, interpret accounting information and analysis and construct accounting reports
4. Evaluate fundamental business information provided in the popular media
Contribution to the development of graduate attributes |
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The objective of this subject is based on the premise that in business, accounting information is used for decision-making. Thus familiarity with accounting concepts, processes, reports and analysis is important. This subject equips students with fundamental knowledge and skills to deal with accounting information in the business environment. The subject also provides the opportunity for students to develop skills concerning the communication and dissemination of accounting information. This subject contributes to the development of the following graduate attributes: Intellectual rigour and innovative problem solving Social responsibility and cultural awareness Professional and technical competence This subject also contributes specifically to introduce the learning required to deliver the following Program Learning Objectives: |
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Apply evidence, creativity and critical reasoning to solve business problems (1. 1) Make judgements and business decisions consistent with the principles of social responsibility, inclusion and knowledge of Indigenous peoples (3. 1) Apply technical and professional skills to operate effectively in business (4. 1) |
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Teaching and learning strategies |
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The subject is taught in large collaborative workshops and smaller tutorials. Students should work through learning content on Canvas before attending their workshop. The workshops will enable students to engage in hands on activities with their peers, get assistance with problems they are experiencing and engage in discussions around accounting within the context of national and international events. The tutorials provide an opportunity for students to work on more advanced problems with support from their peers and tutor. Students will have access to feedback via multiple methods – this includes automated feedback through learning activities on Canvas, feedback from educators and peers in workshops and tutorials, and from markers/assessors on their assessment submissions. Extensive use is made of Canvas and other interactive platforms, with all learning resources posted electronically and discussion forums providing a response within 24 hours (during business days). Please note that any online tutorials are not recorded unless an Accessibility request is received. |
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Content (topics) |
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Introduction to the use and users of accounting information Financial accounting: Organisational reporting, including non-financial reporting, and analysis Management accounting: Use of information by internal business decision makers including costing, budgeting, costing volume profit analysis and relevant decision making Introduction to analytics to make decisions using accounting information Introduction legal principles and ethics in accounting |
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2022-08-18