Unit Synopsis
This unit introduces you to the techniques and information provided by accounting information systems to resolve managerial problems. In this unit you will examine the managing and reporting of a company’s financial position, financial performance and cash flows. You will analyse and interpret a company’s financial statements, and examine the different forms of cost-volume-profit analysis. You will also examine full costing and budgeting techniques, capital investment strategies and current trends and issues in accounting.
Details
| Level | Postgraduate |
|---|---|
| Unit Level | 8 |
| Credit Points | 6 |
| Student Contribution Band | SCA Band 4 |
| Fraction of Full-Time Student Load | 0.125 |
| Pre-requisites or Co-requisites |
There are no pre-requisites for the unit.
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework). |
| Class Timetable | View Unit Timetable |
| Residential School | No Residential School |
Unit Availabilities from Term 2 - 2026
Term 2 - 2026 Profile
Term 3 - 2026 Profile
Term 1 - 2027 Profile
Term 2 - 2027 Profile
Term 3 - 2027 Profile
Attendance Requirements
All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Assessment Tasks
| Assessment Task | Weighting |
|---|---|
| 1. Online Quiz(zes) | 10% |
| 2. Practical and Written Assessment | 40% |
| 3. Group Work | 50% |
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).
Past Exams
All University policies are available on the Policy web site, however you may wish to directly view the following policies below.
This list is not an exhaustive list of all University policies. The full list of policies are available on the Policy web site.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Source: Self-reflection
The assessment tasks need to be more authentic. Currently, there are three tasks - online quizzes, written reports and take-home assessments.
The Unit Coordinator will submit a Unit Update Proposal (UUP) to revise the assessment tasks. The inclusion of a written report and an oral presentation is recommended to replace the "take home assessment" which will promote more authentic assessment practices.
The unit's assessments have been updated with the UUP from Term 1 2026. There are three assessment tasks in ACCT20077: AT1 - Online quizzes AT2 - Written reports AT3 - Group work (written reports and oral presentation)
Source: Students feedback
Enhance the learning materials to improve their usefulness and relevance for students.
Following a review of the unit materials, the Unit Coordinator (UC) identified that the current textbook has become outdated and contains several errors in its examples and activity solutions. As a result, the UC recommends adopting a more contemporary and relevant textbook to better support student learning and ensure alignment with current accounting practices and industry expectations. To facilitate this change, the UC proposes a comprehensive redevelopment of the unit in Term 1 2027 in preparation for delivery in Term 2 2027. The redevelopment will include the adoption of a new prescribed textbook, the creation of revised lecture slides and recordings, and the design of new workshop activities that align with the updated curriculum and learning outcomes.
In Progress
On successful completion of this unit, you will be able to:
- Analyse and interpret the information provided from an accounting information system
- Critically analyse standard management problems, use appropriate accounting analytical techniques, and correctly determine the appropriate parameters for a management decision
- Demonstrate an advanced knowledge of accounting tools and techniques for assisting managerial decision making
- Demonstrate accuracy in presenting and/or analysing accounting information in a range of business management problems presented in this unit.
| Assessment Tasks | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Online Quiz(zes) | • | • | ||
| 2 - Practical and Written Assessment | • | • | • | • |
| 3 - Group Work | • | • | • | |
| Graduate Attributes | Learning Outcomes | |||
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | |
| 1 - Knowledge | • | • | • | • |
| 2 - Communication | • | • | • | |
| 3 - Cognitive, technical and creative skills | • | • | • | • |
| Assessment Tasks | Graduate Attributes | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 8 | |