MBA504 Accounting & Financial Management (8)

CSU Discipline Area: Management (MANAG)

Duration: One session

Abstract:

This subject introduces students to the accounting and financial management disciplines in an integrated manner dealing with financial accounting, management accounting, international accounting, social and environmental accounting, finance and business decision making using quantitative information technology and communication skills. Students will gain an understanding of the accounting principles underlying the accounting process and the uses and limitations of financial statements published by business entities. Accounting and financial management issues faced by management and some of the techniques used by managers in decision making will also be addressed.

+ Subject Availability Modes and Locations

Session 2
Internal	CSU Study Centre Melbourne
Internal	CSU Study Centre Sydney
Distance	Wagga Wagga
Session 3
Internal	CSU Study Centre Sydney
Distance	Wagga Wagga

Continuing students should consult the SAL for current offering details: MBA504

Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Enrolment restrictions:

Master of Business Administration Students only. Not available to students who have completed ACC501 .

Objectives:

Upon successful completion of this subject, students should:

- be able to explain basic accounting and financial management ideas that underlie and limit the usefulness of accounting and finance information;
- have an understanding of the nature of, and measurement of assets, equities, revenues, expenses and income;
- be able to discuss and analyse some of the interpretative techniques used in accounting and financial management;
- be able to identify and discuss the concepts behind the management decision making processes associated with the efficient allocation of business resources;
- be able to aquire skills in using information technology, communication skills and quantitative data for business decision making.

Syllabus:

The subject will cover the following topics:

- The history of accounting - An introduction to financial accounting - Accounting applications of information technology - The nature and objectives of financial accounting - Analysis and interpretation of accounting reports - Communication and Report Writing - Cost of capital - Social and environmental disclosures - International accounting - Introduction to management accounting including environmental management accounting, panopticism and management control - Cost-Volume-Profit (CVP) analysis - Inventory control systems - Relevant costs and special decisions - Budgeting - Capital budgeting - Sources of finance; analysis of debt financing and leasing.

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