ACCOUNTING FOR MAKING DECISIONS

BUA5FMA

2021

Credit points: 15

Subject outline

This subject provides you with a critical appreciation of the role and functions of accounting within organisations, and in the broader context within which organisations operate. These functions include the use of both financial and management accounting: in decision-making; for reporting; and to meet the accountability expectations of various parties. Working independently and in groups, you will work on on-line, classroom, and research activities which reflect a multifaceted view of accounting. You will focus primarily on a user perspective, supplemented by the traditional technical preparer perspective, organisational/managerial, professional, and societal perspectives on accounting.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorAxel Schulz

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesSeminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment

Capstone subjectNo

Subject particulars

Subject rules

Prerequisites Students must be enrolled in LMMBA or HZMBHA or LMMBAH or LMMBAA or LZFABA or LMMBAO or HZMBHO or LCBUA or LCBUAO or LGBUA or LGBUAO to do this subject

Co-requisitesN/A

Incompatible subjectsBUO5FMA

Equivalent subjectsBUO5FMA

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

Intended Learning Outcomes

01. Analyse the basis and structure of conventional accounting reports, their constituent elements and the related user information needs.
02. Analyse, interpret and critically evaluate the information in external financial reports, as a basis for evidence-based financial judgements, in the context of a firm's business strategy and industry positioning.
03. Examine how managers use a range of financial and non-financial information to make evidence-based strategic decisions.
04. Critical Analysis of the role of accounting and associated reporting of broader ethical, social and environmental issues and related accountability expectations.

Subject options

Select to view your study options…

Start date between: and    Key dates

City Campus, 2021, Semester 1, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorAxel Schulz

Class requirements

SeminarWeek: 10 - 22
One 3.00 hours seminar per week on any day including weekend at night from week 10 to week 22 and delivered via face-to-face.
Please refer to MBA Student Information LMS Page for days and times.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Assignment 1-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

Assignment 2-Business Report ( 2,000 words)

N/AReportIndividualNo40 SILO1, SILO2, SILO3, SILO4

Assignment 3-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

On-Line, 2021, LTU Term 2, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorAxel Schulz

Class requirements

Unscheduled Online ClassWeek: 10 - 16
One 3.00 hours unscheduled online class per week on any day including weekend during the day from week 10 to week 16 and delivered via online.
Access via subject website; additional online facilitated discussions will also occur for this subject. Please refer to subject learning guide.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Assignment 1-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

Assignment 2-Business Report ( 2,000 words)

N/AReportIndividualNo40 SILO1, SILO2, SILO3, SILO4

Assignment 3-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

On-Line, 2021, LTU Term 5, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorAxel Schulz

Class requirements

Unscheduled Online ClassWeek: 37 - 42
One 3.00 hours unscheduled online class per week on any day including weekend during the day from week 37 to week 42 and delivered via online.
Access via subject website; additional online facilitated discussions will also occur for this subject. Please refer to subject learning guide.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Assignment 1-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

Assignment 2-Business Report ( 2,000 words)

N/AReportIndividualNo40 SILO1, SILO2, SILO3, SILO4

Assignment 3-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

Shepparton, 2021, Week 41-44, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorAxel Schulz

Class requirements

Block ModeWeek: 41 - 44
Five 7.00 hours block mode per study period on any day including weekend during the day from week 41 to week 44 and delivered via face-to-face.
Please refer to MBA Student Information LMS Page for dates and times.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

Assignment 1-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4

Assignment 2-Business Report ( 2,000 words)

N/AReportIndividualNo40 SILO1, SILO2, SILO3, SILO4

Assignment 3-Business Report (1,500 words)

N/AReportIndividualNo30 SILO1, SILO2, SILO3, SILO4