AFG1003

Business information

Lecturer to be advised

6 points - 12 hours per week - First, second semester - Gippsland, distance

Objectives On completion of this subject students should be able to understand the basic principles of accounting, decision making, budgeting and performance evaluation; and understand the role of business systems as part of communication and decision making processes where timely and relevant information is necessary.

Synopsis Topics include an overview of business systems: EIS, MIS, AIS; spreadsheets and DBMS; electronic commerce; business management: information needs of users, role of accounting information, types of accounting reports; financial and management accounting; contemporary business environment; basic accounting concepts: financial accounting, management accounting; general accounting systems (computerised): transactions processing, source documents, internal control, and accounting reports, production of reports; business decision making: tactical and strategic decision, capital investment decisions, cost-benefit analysis, evaluation of alternate proposals; financial statement analysis; budgeting and performance evaluation: goals and objectives, strategic planning masters budgets, cash flows, sales and profit forecasts, variance analysis and performance reporting; design of accounting information systems: case study approach on designing an AIS for a small business.

Assessment Assignment: 15% - Major project: 25% - Examination (3 hours): 60%

Prescribed texts

Bazley M and others Contemporary accounting: A conceptual approach current edn, Nelson

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