Accounting for Decision Making

Bond University

Course Description

  • Course Name

    Accounting for Decision Making

  • Host University

    Bond University

  • Location

    Gold Coast, Australia

  • Area of Study


  • Language Level

    Taught In English

  • Course Level Recommendations


    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4.5 - 6
  • Overview

    This subject is designed to provide a thorough grounding in accounting through emphasis upon aspects of financial reporting. It presupposes no prior knowledge of accounting and adopts the perspective of the user of financial statements to develop an understanding of the important financial reporting topics that all students of business and management should know. This subject will cover the basic financial statements used in financial reporting, the accounting cycle, the interrelationships between the financial statements, some contentious reporting issues, analysis and interpretation of financial statements. This subject has a very practical focus of current business issues that are analysed in the Macquarie Trading Room using a variety of online tools such as Bloomberg, Morningstar and Excel. The skills will be developed individually and within groups over the semester.

    Learning Objectives
    1. Describe the key characteristics and regulatory environment of the three main different business structures. Corresponding

    2. Explain the purpose of financial statements in the context of using accounting information to evaluate business performance for decision making purposes from a multiple stakeholders perspective.

    3. Demonstrate knowledge and application of routine accounting concepts and principles for recording business transactions using accrual accounting and the double entry system.

    4. Use accounting software to record business transactions.

    5. Demonstrate the ability to discuss and evaluate responsible business approaches.

    6. Explain and demonstrate important internal controls within a firms operating environment.

    7. Prepare and interpret a Statement of Financial Position, Statement of Comprehensive Income and Statement of Cash Flows.

    8. Our students are able to work cooperatively and contribute to action learning opportunities.


    For detailed course syllabi information, including assessment details, please visit the "Subject Outline" section within the link below.


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