Financial Decision Making

AUT University

Course Description

  • Course Name

    Financial Decision Making

  • Host University

    AUT University

  • Location

    Auckland, New Zealand

  • Area of Study


  • Language Level

  • 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 - 6
  • Overview

    A focus on the key decisions relevant to businesses at various stages of their development. Introduces fundamental accounting and finance principles and tools that inform business decision making. Using a business case study to track the evolution of a business from the founding individual’s conception and execution, through to public listing of the company, relevant business decisions will be identified (including potential social impacts).

    Paper Content:
    • Starting a business (the individual):
    • Business structure models
    • Financing options
    • Time value of money
    • Diversification
    • Basic budgets
    • Growing a business (the company):
    • Collecting business information
    • Financial statements
    • Decision-making: Risk & return, Credit risk
    • Beyond private ownership:
    • Capital markets
    • What is value?
    • Other topical/special issues relevant to accounting/finance
    • Basic Excel (over entire semester)

    Student Learning Time:
    1 hour lecture / 2 hour workshop / at least 1 hour of online activity / additional self directed

    Paper Learning Outcomes:
    1. Identify, analyse and interpret financial statements, using appropriate numerical
    2. Use accounting information to inform decision making
    3. Identify and apply key concepts of finance, using appropriate numerical techniques,
    and understand their relevance to decision making.
    4. Demonstrate basic Excel proficiency

    Delivery Mode:
    On Campus (class attendance)

    Assessment Structure:
    15% Individual quizzes
    20% Group case study and presentation
    25% Individual report
    40% Final exam

Course Disclaimer

Courses and course hours of instruction are subject to change.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.