BU1002 Accounting for Decision MakingSQL

Java Python Subject Outline

Subject Title	Accounting for Decision Making
Subject Code	BU1002

1 Subject details

1.1   Student participation requirements

The JCULearning, Teaching and Assessment Procedures(2.1.2d) indicates atypical student workload for a three (3) credit point subject requires a 130 hour workload of study related activities, including attendance, assessment and self-directed study over the duration of the subject with equivalency across all attendance modes.

Note that attendance at specified classes will be a mandatory requirement for satisfactory completion of some subjects (Learning, Teaching and Assessment Procedures, 3.1.8e) and that additional hours maybe required per week for those students in need of English language, numeracy or other learning support.

Key subject activities
On-campus > Lectures - may include recorded presentations, online activities & self-learning activities inclusive of lectures, via LearnJCU (20 hours)	Refer to the appropriate Timetable: • JCU Australia • JCU Brisbane • JCU Singapore or your eStudent personal timetable
On-campus > Tutorials - may include recorded presentations, online activities & self-learning activities inclusive of synthesising sessions, via LearnJCU (20 hours)	Refer to the appropriate Timetable: • JCU Australia • JCU Brisbane • JCU Singapore or your eStudent personal timetable
Note there are mandatory attendance requirements for this subject.

For information regarding class registration, visit the Class Registration Schedule.

Learning and teaching activities may be recorded for this subject.  Personal Information in the form of images and audio may be collected by JCU during the recording. This Personal Information may appear as part of the recording which is accessible to students and staff in this subject on LearnJCU.

1.3   Subject description

This subject focuses on the use of accounting information for decision making by investors, regulators, management and organisational stakeholders. While presented in a corporate context, the analysis and decision-making processes have application in the government and not-for-profit sectors. Upon completion of this subject you will be able to read financial statements, understand their limitations and uses, and critically analyse financial performance using contemporary analysis techniques. You will gain an appreciation of the impact of financial decisions and policies on the performance of an organisation, and acquire a broad understanding of how parties external to the organisation interpret the reporting of financial information produced by management.

1.4   Subject learning outcomes and course learning outcomes

On successful completion of this subject, you will be able to:

• evaluate the role of accounting information in making decisions in a business environment

•  prepare financial information to assist in decision making for both internal and external stakeholders

• interpret and evaluate financial information for internal and external decision-making for business

These outcomes will contribute to your overall achievement ofcourse learning outcomes .

1.5   Student feedback on subject and teaching

Students are at the heart of JCU and as part of our commitment to improving the quality of our subjects and teaching, we regularly seek feedback on the JCU student experience.

YourJCU Surveys are available to all students throughLearnJCU. You will receive an email invitation when the survey opens.

In response to previous student feedback and other data, the following enhancements to this subject have been made:

•  While the pedagogy behind weekly online quizzes and feedback assists student learning, it led to increased

assessment burden on students. Assessment Task 1 has been changed to one online quiz to provide feedback to students prior to census date.

•  Students requested additional resources to assist with assessment 2. Additional resources have been provided and are accessed from Assessment folder 2.

2 Assessment details

2.1    Key dates

Key dates	Date
Census date and Last date to withdraw without financial penalty	Thursday 7th March 2024 See2024 JCUS Study Period and Census Dates
Last date to withdraw without academic penalty	Friday 15th March 2024 See2024 JCUS Study Period and Census Dates
Assessment item 1: Participation - Online participation (Quiz) (20%)	Due: 11:59pm on Sunday 3rd March 2024 [week 3]
Assessment item 2: Written - Case study analysis (Essay) (group or individual) (30%)	Due: 11:59pm on Monday 8th April 2024 [week 9]
Assessment item 3: Written - Examination (centrally administered) (50%)	Scheduled during the examination week: 22nd – 26th April 2024.
Publication of Results	Monday 13th BU1002 Accounting for Decision MakingSQL May 2024

2.2    Requirements for successful completion of this subject

In order to pass this subject, you must:

•  Achieve an overall percentage of 50% or more.

•  Mandatory attendance requirements apply in this subject. A student who fails to attend at least 8 out of 10

workshops must meet with the Associate Dean of Learning and Teaching and provide evidence as to why they should be permitted to submit the final assessment task.

•  Demonstrate regular attendance and engagement with the content of this subject in accordance with student participation requirements as outlined above, including but not limited to any mandatory face to face attendance or online session participatory attendance.

•  Demonstrate a reasonable attempt on all assessment items. Students who have completed less than 100% of    the assessment will be subject to review by the College Assessment Committee which could result in failing the Subject (F – Fail).

•  Complete at least 80% of assessment requirements, as listed above.

•  Failure to comply with the above will result in an F (Fail) Result.

Final results for this subject will be graded as described in the Student Results Policy .

Supplementary examinations/supplementary assessments are available for this subject, in accordance with theLearning, Teaching and Assessment Procedure(3.2.10) and the Student Results Policy(2.1).

2.2.1 How doI track my progress in this subject?

•      At the beginning of each topic, students will be made aware of the expected learning outcomes, how such outcomes are relevant to the world of business, and the resources that support the learning outcomes of this subject. Students will obtain formative feedback in weekly workshops by being an active participant and engaging in experiential activities.

•      Assessment Task 1 is designed to provide feedback on the subject content prior to census date to allow students to make an informed decision regarding their continued enrolment in Accounting for Decision Making.

•      Students are encouraged to complete the ratio calculations for assessment task 2 independently and use

peer collaboration to discuss and share ratio results. This will allow them to confirm their answers with peers prior to preparing their financial analysis essay. Students should then work in their groups to produce a comparative analysis of their group companies.

2.3   AccessAbility Services and Support

Reasonable adjustments may be made to assist you to manage additional circumstances impacting on   your studies provided these do not change the academic integrity of a course. Reasonable adjustments do not alter the need to be able to demonstrate the inherent requirements of the course.

If you believe you will experience challenges completing your subject or course because of a disability,

health condition or other reason, you should fill up the Accessibility Intake form(click Forms for

Prospective Students to locate this) and submit to the relevantStudent Ambassadorat JCUS who will be in touch with you.

Your course inherent requirements can be found here:

BBus - https://www.jcu.edu.au/inherent-requirements/bachelor-of-business-inherent-requirements BCom -https://www.jcu.edu.au/inherent-requirements/bachelor-of-commerce-inherent-requirements

2.4   Assessment items

ASSESSMENT ITEM 1:  ONLINE PARTICIPATION (QUIZ)
Aligned subject learning outcomes	• evaluate the role of accounting information in making decisions in a business environment • prepare financial information to assist in decision making for both internal and external
Aligned professional standards/ competencies	https://www.cpaaustralia.com.au/become-a-cpa/academic-institution- support/international-accreditation-guidelines/section-3-technical-and-professional- competency-areas-and-learning-outcomes
Group or individual	Individual assessment item
Weighting and due date	[20%] Open for student access from 9 amon Friday 1st March and will close at 11:59 pm on Sunday 3rd March 2024 [week 3]
Requirements for successful completion of this assessment item	Students need to achieve an overall percentage of 50% or more across all assessment tasks, therefore a student may not need to pass this assessment task to pass this subject.
Generative AI use	Generative AI tools cannot be used in this assessment task In this assessment, you must not use Generative Artificial Intelligence (GenAI) for any elements of the assessment task including the generation of any materials or content in relation to the assessment item.

ASSESSMENT ITEM 1: DESCRIPTION

This online participation will be assessed in an online quiz drawing from the content in topics/weeks 1 to and including topic/week 3.

Specific information for this assessment task will be provided on the subject LearnJCU site. Please refer to

‘Assessment Task 1 – Online Participation’ folder within the ‘Assessment’ folder on the BU1002 LearnJCU subject site,

NOTE: Any online assessment submissions must be your own work. Do not copy from another student. Refer to the JCU Policy Library Academic Misconduct and Plagiarism, which can be accessed at:https://www.jcu.edu.au/policy/student-

services/student-academic-misconduct-requirements-policy By submitting your answers online, you are acknowledging that the answers are entirely your own work.

Submission Requirements

It is important to ensure you are familiar with the online quiz submission process:

•     You must attempt the quiz whilst it is open to student access.

•     The quiz is timed and is 60 minutes in duration.

•     You have only one (1) attempt for the quiz.

•     If you experience technical difficulty while completing a quiz, please take a full screen image of your computer screen and contact your lecturer immediately