ACCOUNTING AND FINANCE FOR SUSTAINABLE VALUE CREATION
BUS5AFS
Not currently offered
Credit points: 15
Subject outline
This subject provides an introduction to key concepts, theories and practical applications associated with accounting and finance in diverse organisational contexts. The content of the subject will cover the nature of the accounting and financial environment and the types of accounting and financial practice and decision-making required from a business perspective, informed by the need for sustainable value creation. Students engage with these issues by considering and analysing practical examples.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Tony Martin
Available to Study Abroad Students: Yes
Subject year level: Year Level 5 - Masters
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: N/A
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/A
Graduate capabilities & intended learning outcomes
01. Apply the concepts of the time value of money and risk and return in the valuation of debt and equity securities, measuring the cost of capital and evaluating investment projects, in order to make funding and investment decisions.
- Activities:
- Class lectures, discussion and readings cover key theoretical underlying funding and investment decision-making. Individual and team exercises in tutorials, formative on-line tests, a case study and final exam containing short answers, MCQs, essays and calculation questions.
- Related graduate capabilities and elements:
- Teamwork(Teamwork)
- Information Literacy(Information Literacy)
- Ethical Awareness(Ethical Awareness)
02. Communicate the nature and underlying concepts of the basic financial statements.
- Activities:
- Class lectures, discussion and readings cover issues. On-line qizzes, individual and team exercises in tutorials, formative on-line tests, final exam containing short answers/MCQs/essays
- Related graduate capabilities and elements:
- Teamwork(Teamwork)
- Information Literacy(Information Literacy)
- Ethical Awareness(Ethical Awareness)
03. Communicate, in a written business report, the analysis and interpretation of a basic set of accounting reports for internal and external business decisions.
- Activities:
- Class lectures, discussion and readings cover key theoretical positions around accounting and finance. Individual and team exercises in tutorials, formative on-line tests, final exam containing short answers/MCQs/essays also a written business report.
- Related graduate capabilities and elements:
- Teamwork(Teamwork)
- Information Literacy(Information Literacy)
- Ethical Awareness(Ethical Awareness)
04. Explain, using clear concise and well written prose the importance of the concepts of cash, time and risk to financial decision making.
- Activities:
- Class lectures, discussion and readings cover key theoretical issues. Individual and team exercises in tutorials, formative on-line tests and final exam containing short answers, MCQs, essays and calculation questions.
- Related graduate capabilities and elements:
- Teamwork(Teamwork)
- Information Literacy(Information Literacy)
- Ethical Awareness(Ethical Awareness)