Business information
Not offered to BBBU students
Ms Suzanne Harrold
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; 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 report; 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 2nd edn, Nelson, 1995
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