ACCTING 7025 - Accounting Essentials for Decision Makers (M)
North Terrace Campus - Trimester 3 - 2022
General Course Information
Course Code ACCTING 7025 Course Accounting Essentials for Decision Makers (M) Coordinating Unit Adelaide Business School Term Trimester 3 Level Postgraduate Coursework Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y Course Description This course introduces students to both financial accounting and management accounting. It provides an overview of accounting concepts and principles, the major external financial accounting reports and accounting systems and the accounting cycle. Management accounting tools of costing and budgeting are introduced, as well as performance analysis and capital investment decisions. Students are also provided with the tools for analysing and interpreting the financial statements of an organisation and managing the working capital and long term financing of the business.
Course Coordinator: Professor Paul Coram
The full timetable of all activities for this course can be accessed from Course Planner.
Course Learning Outcomes1. Explain and apply accounting information to facilitate decision-making.
2. Analyse and interpret financial statements.
3. Explain the planning and control functions of management accounting and describe management control systems.
University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
University Graduate Attribute Course Learning Outcome(s)
Attribute 1: Deep discipline knowledge and intellectual breadth
Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.
Attribute 2: Creative and critical thinking, and problem solving
Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.
Attribute 3: Teamwork and communication skills
Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.
Attribute 4: Professionalism and leadership readiness
Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.
Attribute 5: Intercultural and ethical competency
Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.
Attribute 7: Digital capabilities
Graduates are well prepared for living, learning and working in a digital society.
1, 2 & 3
Attribute 8: Self-awareness and emotional intelligence
Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.
Accounting: An Introduction, 8th Edition, Atrill, P., McLaney, EJ, Harvey, D, Cong, LM, 2021, Pearson, Melbourne (ISBN: 9781488625695)
Learning & Teaching Activities
Learning & Teaching ModesThis course is presented in Seminar Mode. There will be a three-hour interactive seminar class each week that students are advised to attend. Each seminar comprises a conceptual discussion followed by some case studies and exercises.
Please check your student email and MyUni course homepage for course-related announcements. Consultation hours are advised at the MyUni Course homepage. Students are expected to attend all seminar classes.
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours of private study outside of your regular classes for this course.
Students in this course are expected to attend all seminar classes. Please refer to Access Adelaide for your timetable and enrolment details: www.adelaide.edu.au/access/
Learning Activities Summary
No information currently available.
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Task Weighting Learning Outcome Mid-semester test 25% 1, 2 & 3 Assignment 25% 1 & 2 Final Exam 50% 1, 2 & 3
Assessment DetailFinal Examination
An examination will be held at the end of the course. It will be an open book examination and cover most of the course material. A minimum mark of 40% is required in the examination in order to pass the course.
SubmissionStudents must not submit work for an assignment that has previously been submitted for this course or any other course without prior approval of the lecturer-in-charge. Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer-in-charge of the course a minimum of 5 days before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by 20% of the total assignment mark for each day that it is late.
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme) Grade Mark Description FNS Fail No Submission F 1-49 Fail P 50-64 Pass C 65-74 Credit D 75-84 Distinction HD 85-100 High Distinction CN Continuing NFE No Formal Examination RP Result Pending
Further details of the grades/results can be obtained from Examinations.
Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.
Final results for this course will be made available through Access Adelaide.
The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.
SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangement Policy
- Academic Honesty Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Elder Conservatorium of Music Noise Management Plan
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- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.
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