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Research School of Accounting · ANU College of Business and Economics
The course focuses on the nature and scope of business reporting and the need for financial and non-financial information for business decision-making. It provides students with fundamental financial management knowledge in the contemporary business environment. The course commences with an introduction to the use of business reports and the financial reporting regulatory environment. The concepts of primary financial reports and specific reporting issues are then discussed, with a focus on the preparation and analysis of financial statements from the perspectives of business report users. The course proceeds with discussions on the basic financial decision tools, the use of past and future-oriented information and how the knowledge is applied to managerial decision-making, including planning, control and investment opportunities.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
Learning outcomes 1, 2, 3, 4, 5, 6, 7, 8, 9
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 4 hours per week in class and at least 6 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.