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
Students enrolling in this unit must be undertaking the CL84 Master of Business Administration (International).
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 - 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 Students feedback
Enhance the learning materials to be more useful
The UC to review all the teaching materials and update the materials that were outdated.
Feedback from Self-reflection
Change the assessment task from "take home exam" to "written report and oral presentation"
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 - Practical and Written Assessment - 30% | |||||||||
| 2 - Take Home Exam - 60% | |||||||||
Textbooks
Accounting: An Introduction
- 9th Edition (2023)
- Authors: Atrill, McLaney, Harvey & Mei Cong
- Pearson Australia
- Sydney Sydney , Australia , NSW
- ISBN: 9780655708414
- Binding: eBook
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- PDF reader
- Microsft Office (Word, Excel, PowerPoint)
- Zoom (both microphone and webcam capability)
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.
t.nguyen8@cqu.edu.au
s.hewa@cqu.edu.au
Week 1: Introduction to Accounting
Begin Date: 14 Jul 2025Module/Topic
Introduction to Accounting
Chapter
1
Events and Submissions/Topic
Assessment Task 1: Online Trial Test
Week 2: Measuring and Reporting Financial Position
Begin Date: 21 Jul 2025Module/Topic
Measuring and Reporting Financial Position
Chapter
2
Events and Submissions/Topic
Assessment Task 1: Online Test 1
Week 3: Measuring and Reporting Financial Performance
Begin Date: 28 Jul 2025Module/Topic
Measuring and Reporting Financial Performance
Chapter
3
Events and Submissions/Topic
Assessment Task 1: Online Test 2
Week 4: Introduction to Limited Companies
Begin Date: 04 Aug 2025Module/Topic
Introduction to Limited Companies
Chapter
4
Events and Submissions/Topic
Assessment Task 1: Online Test 3
Release of Assessment task 2
Assessment task 2 group registration open
Week 5: Regulatory Framework for Companies
Begin Date: 11 Aug 2025Module/Topic
Regulatory Framework for Companies
Chapter
5
Events and Submissions/Topic
Assessment Task 1: On-line Test 4
Vacation Week
Begin Date: 18 Aug 2025Module/Topic
Chapter
Events and Submissions/Topic
Week 6: Measuring and Reporting Cash Flows
Begin Date: 25 Aug 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 29th August 2025
Week 7: Corporate Social Responsibility and Sustainability Reporting
Begin Date: 01 Sep 2025Module/Topic
Corporate Social Responsibility and Sustainability Reporting
Chapter
7
Events and Submissions/Topic
Assessment Task 1: Online Test 6
Week 8: Analysis and Interpretation of Financial Statements
Begin Date: 08 Sep 2025Module/Topic
Analysis and Interpretation of Financial Statements
Chapter
8
Events and Submissions/Topic
Assessment Task 1: Online Test 7
Week 9: Cost-Volume-Profit Analysis and Relevant Costing
Begin Date: 15 Sep 2025Module/Topic
Cost-Volume-Profit Analysis and Relevant Costing
Chapter
9
Events and Submissions/Topic
Assessment Task: Online Test 8
Assessment 2 is due at 11:45 PM AEST, Monday 15th September 2025.
Results and feedback will be provided via Moodle.
Practical and Written Assessment Due: Week 9 Monday (15 Sept 2025) 11:45 pm AEST
Week 10: Costing
Begin Date: 22 Sep 2025Module/Topic
Costing
Chapter
10
Events and Submissions/Topic
Assessment Task 1: Online Test 9
Release of Assessment task 3 information
Week 11: Budgeting
Begin Date: 29 Sep 2025Module/Topic
Budgeting
Chapter
11
Events and Submissions/Topic
Assessment Task 1: Online Test 10
Week 12: Revision
Begin Date: 06 Oct 2025Module/Topic
Revision.
Chapter
Topics 1-11
Events and Submissions/Topic
Review/Exam Week
Begin Date: 13 Oct 2025Module/Topic
Chapter
Events and Submissions/Topic
Exam Week
Begin Date: 20 Oct 2025Module/Topic
Real-time take-home exam with an open-book style.
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 grasp the materials covered during the workshop, engage effectively with their lecturer and peers, and create a good learning environment in the workshop.
Students will have multiple attempts (maximum 3 attempts) for each on-line test, and you have 20 minutes to complete the quiz. Each quiz 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 text book, that will equip the students to better understand the lecture and then actively engage in the workshops.
The online quick will be marked electronically and will assess students on their ability to understand the basic concepts outlined in the Lecture slides 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 accuracy in presenting or analysing accounting information in a range of business management problems presented in this unit.
2 Practical and Written Assessment
This assessment task consists of two parts - PART A and PART B.
Both PART A and Part B are group tasks.
Students will be required to work on case studies and prepare an executive report. Content and format of the executive report will be provided in Moodle when the assessment tasks become available.
This assessment requires students to adhere to the guidelines on the use of artificial intelligence tools as specified in the Artificial Intelligence Assessment Scale (AIAS). Any misuse or lack of disclosure regarding the use of AI tools will be considered a breach of academic integrity.
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas.
Week 9 Monday (15 Sept 2025) 11:45 pm AEST
Online submission via Moodle (No email submission)
Week 11 Tuesday (30 Sept 2025)
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, analyse and report on the selected topics.
Students will also be assessed on the ability to analyse and report on the usefulness of management accounting for ensuring that business resources are allocated effectively and efficiently.
When preparing for the assignment, students should refer to specific assessment criteria outlined within the ssignment 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
3 Take Home Exam
The take-home exam 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 exam.
The take-home exam will involve:
1. Downloading a document from Moodle that contains the questions,
2. Completing answers to these questions in a Word document, and
3. Submitting your document in Moodle.
Further information on the take-home exam will be available in Moodle.
This assessment requires students to adhere to the guidelines on the use of artificial intelligence tools as specified in the Artificial Intelligence Assessment Scale (AIAS). Any misuse or lack of disclosure regarding the use of AI tools will be considered a breach of academic integrity.
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas.
This assessment must be submitted by the specified due date and time. Due to the nature of this task, the standard 72-hour grace period does not apply. We recognise that unexpected circumstances may arise, and encourage students to reach out as early as possible if they are experiencing difficulties, so that appropriate support or adjustments can be considered in line with university policy.
Review/Exam Week Monday (13 Oct 2025) 11:45 pm AEST
Due in the exam week.
Results will not be published before certification date.
The take-home exam paper will examine students' ability in identifying relevant concepts/theories and demonstrating knowledge to solve problems.
- 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
- Cognitive, technical and creative skills
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?
