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
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 3 - 2025
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).
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
Assessment Overview
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 Policy for more details of interim results and final grades.
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.
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 Self-reflection
The assessment tasks need to be more authentic. Currently, there are three tasks - online quizzes, written reports and take-home assessments.
The Unit Coordinator will submit a Unit Update Proposal (UUP) to revise the assessment tasks. The inclusion of a written report and an oral presentation is recommended to replace the "take home assessment" which will promote more authentic assessment practices.
- Analyse and interpret the information provided from an accounting information system
- Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
- 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
- Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Online Quiz(zes) - 10% | ||||
| 2 - Practical and Written Assessment - 30% | ||||
| 3 - Take Home Exam - 60% | ||||
Alignment of Graduate Attributes to Learning Outcomes
| Graduate Attributes | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Knowledge | ||||
| 2 - Communication | ||||
| 3 - Cognitive, technical and creative skills | ||||
| 4 - Research | ||||
| 5 - Self-management | ||||
| 6 - Ethical and Professional Responsibility | ||||
| 7 - Leadership | ||||
| 8 - First Nations Knowledges | ||||
| 9 - Aboriginal and Torres Strait Islander Cultures | ||||
Alignment of Assessment Tasks to Graduate Attributes
| Assessment Tasks | Graduate Attributes | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | |
| 1 - Online Quiz(zes) - 10% | |||||||||
| 2 - Practical and Written Assessment - 30% | |||||||||
| 3 - Take Home Exam - 60% | |||||||||
Textbooks
Accounting An Introduction
- Edition: 9 (2023)
- Authors: Atrill, McLaney, Cong, O'Leary
- Pearson
- ISBN: 9780655708414
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)
For further information, see the Assessment Tasks.
r.totahewa@cqu.edu.au
Week 1
Begin Date: 10 Nov 2025Module/Topic
Introduction to Accounting
Chapter
1
Events and Submissions/Topic
Assessment Task 1: Online Trial Test
Week 2
Begin Date: 17 Nov 2025Module/Topic
Measuring and Reporting Financial Position
Chapter
2
Events and Submissions/Topic
Assessment Task 1: Online Test 1
Week 3
Begin Date: 24 Nov 2025Module/Topic
Measuring and Reporting Financial Performance
Chapter
3
Events and Submissions/Topic
Assessment Task 1: Online Test 2
Assessment task 2 group registration open
Week 4
Begin Date: 01 Dec 2025Module/Topic
Introduction to Limited Companies
Chapter
4
Events and Submissions/Topic
Assessment Task 1: Online Test 3
Release of Assessment task 2 information
Week 5
Begin Date: 08 Dec 2025Module/Topic
Regulatory Framework for Companies
Chapter
5
Events and Submissions/Topic
Assessment Task 1: Online Test 4
Week 6
Begin Date: 15 Dec 2025Module/Topic
Measuring and Reporting Cash Flows
Chapter
6
Events and Submissions/Topic
Assessment Task 1: Online Test 5
Assessment task 2 group registration closed at 11.45pm AEST Friday of Week 6
Vacation Week
Begin Date: 22 Dec 2025Module/Topic
Chapter
Events and Submissions/Topic
Vacation Week
Begin Date: 29 Dec 2025Module/Topic
Chapter
Events and Submissions/Topic
Week 7
Begin Date: 05 Jan 2026Module/Topic
Analysis and Interpretation of Financial Statements
Chapter
8
Events and Submissions/Topic
Assessment Task 1: Online Test 6
Week 8
Begin Date: 12 Jan 2026Module/Topic
Corporate Social Responsibility and Sustainability Reporting
Chapter
7
Events and Submissions/Topic
Assessment Task 1: Online Test 7
Week 9
Begin Date: 19 Jan 2026Module/Topic
Cost-Volume-Profit Analysis and Relevant Costing
Chapter
9
Events and Submissions/Topic
Assessment Task 1: Online Test 8
Assessment Task 2: Group assignment due at 11.45pm, Monday 19th January 2026.
Release of Assessment Task 3 information
ASSESSMENT TASK 2 Due: Week 9 Monday (19 Jan 2026) 11:45 pm AEST
Week 10
Begin Date: 26 Jan 2026Module/Topic
Full Costing
Chapter
10
Events and Submissions/Topic
Assessment Task 1: Online Test 9
Week 11
Begin Date: 02 Feb 2026Module/Topic
Budgeting
Chapter
11
Events and Submissions/Topic
Assessment Task 1: Online Test 10
Week 12
Begin Date: 09 Feb 2026Module/Topic
Revision
Chapter
Events and Submissions/Topic
Exam Week
Begin Date: 16 Feb 2026Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
Each of the 10 on-line tests is worth 1% of the total grade for the unit. The on-line quizzes will be open on a weekly basis from weeks 1 to 11, with week 1 being a trial on-line test (ungraded) to get the students familiar with the process. The quizzes will be open at 12.00 PM AEST Wednesday and close at 12.00 PM AEST Wednesday in the following week.
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 Wednesday of week 1 and close on Wednesday 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 after watching to the recorded lecture and learning the lecture slides. This will allow students to be well-prepared for the materials covered during the workshop, engaging effectively with their lecturer and peers, and creating a good learning environment in the workshop.
Students will have multiple attempts (maximum 3 attempts) for each on-line quiz, and 20 minutes each attempt to complete the task. Each test will consist of 10 multiple choice questions.
10
Weekly
Due every week from week 2 to week 11
The quizzes are automatically marked by Moodle and the results will be released immediately after submission. Students can check the answers by logging to Moodle.
The assessment criteria for this weekly online assessment includes the ability to read and understand the basic accounting concepts in the relevant chapter by reading through the lecture slides provided and a brief review of the specific chapter in the textbook, that will equip the students to better understand the Lecture and then actively engage in the workshops.
No submission method provided.
- Analyse and interpret the information provided from an accounting information system
- Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
- 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
- Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
- Knowledge
- Communication
- Self-management
- Ethical and Professional Responsibility
2 Practical and Written Assessment
This is a group assignment for two to three students. Students are required to form their groups and register them on Moodle for submission and grading. Detailed instructions will be provided at the beginning of the term.
The task involves preparing a written report that evaluates a company and provides relevant information to support a management decision. The report is divided into two parts: Part A and Part B.
Part A – Foundation Accounting
This section assesses students' understanding of fundamental accounting concepts, financial reporting practice and their ability to interpret financial statements.
Part B – Financial Analysis and Decision Support
Students will analyse and interpret the annual reports and financial statements of prescribed companies. This includes conducting comparative analysis using ratio and trend analysis to evaluate the company’s performance and potential. The findings should support an investment or management decision.
Week 9 Monday (19 Jan 2026) 11:45 pm AEST
Online submission via Moodle (No email submission)
Week 11 Monday (2 Feb 2026)
Results and feedback will be provided via Moodle
The assessment criteria for both Part A and Part B of this assessment includes the ability to interpret, analyze and report on the performance of an organization presented in the financial reports.
Students will also be assessed on the ability to analyze and report on the usefulness of financial accounting and reporting for evaluating the value of the organization's assets and capitals.
When preparing for the assignment, students should refer to specific assessment criteria outlined within the assignment as well as to any relevant advice posted in Moodle by the Unit Coordinator.
- Analyse and interpret the information provided from an accounting information system
- Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
- 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
- Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
- Knowledge
- Communication
- Cognitive, technical and creative skills
- Self-management
- Ethical and Professional Responsibility
- Leadership
3 Take Home Exam
The take-home assessment is open-book and will be scheduled during the university exam period. You will be advised during the term of the scheduled date and time of the take-home assessment.
The take-home assessment will involve:
1. Downloading a document from Moodle that contains the questions,
2. Completing answers to these questions in a Word/PDF document, and
3. Submitting your document in Moodle.
Further information on the take-home assessment will be available in Moodle in Week 9.
The 72-hour grace period is not applied to this assessment as there is no extended time allowed before the finalisation of the overall grades.
This assessment will occur during the exam week. Students will have 5 hours to undertake the take-home exam. This includes reading time and time to download and upload exam paper/ answer.
The result of the final assessment will be released after grade certification date
The students are assessed based on their capacity to:
* Analyse and interpret the information provided from an accounting information system
* Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
* 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
* Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
- Analyse and interpret the information provided from an accounting information system
- Critically analyse standard management problems, and using appropriate accounting analytical techniques, correctly determine the appropriate parameters for a management decision
- 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
- Demonstrate accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
- Knowledge
- Communication
- Cognitive, technical and creative skills
- Self-management
- Ethical and Professional Responsibility
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.
What can you do to act with integrity?
