ACCTING 7100 - Accounting for Managers
North Terrace Campus - Trimester 2 - 2025
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General Course Information
Course Details
Course Code ACCTING 7100 Course Accounting for Managers Coordinating Unit Management Term Trimester 2 Level Postgraduate Coursework Location/s North Terrace Campus Units 3 Available for Study Abroad and Exchange Y Restrictions Available for Executive Master of Business Administration, Graduate Diploma and Graduate Certificate students only Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture Course Staff
Course Coordinator: Professor Paul Coram
Course Timetable
The full timetable of all activities for this course can be accessed from Course Planner.
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Learning Outcomes
Course Learning Outcomes
On successful completion of this course, students will be able to:
1 Understand the nature and role of the four principal financial statements (i.e., the Income Statement, the Statement of Financial Position, the Statement of Cash Flows, and the Statement of Changes in Equity) 2 Develop an awareness and understanding of the accounting process and fundamental accounting principles that underpin the development of financial statements (e.g. accrual accounting vs. cash accounting, definition, recognition, measurement and disclosure of assets, liabilities, revenues, expenses; inventory valuation methods, provisions, depreciation; accounting for intangibles) 3 Ability to read, interpret and analyse financial statements; combine financial analysis with other information to assess the financial performance and position of a company 4 Understand and apply course concepts to analyse common business management decisions such as pricing and outsourcing decisions from a financial perspective 5 Understand the role of budgets in organisations, their limitations and the behavioural issues to consider when developing and using budgets for planning and control 6 Develop group work and communication skills. University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
University Graduate Attribute Course Learning Outcome(s) Attribute 1: Deep discipline knowledge and intellectual breadth
Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.
1, 2 Attribute 2: Creative and critical thinking, and problem solving
Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.
3, 4, 5 Attribute 3: Teamwork and communication skills
Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.
6 Attribute 4: Professionalism and leadership readiness
Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.
4, 5, 6 Attribute 5: Intercultural and ethical competency
Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.
6 Attribute 6: Australian Aboriginal and Torres Strait Islander cultural competency
Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge.
. Attribute 7: Digital capabilities
Graduates are well prepared for living, learning and working in a digital society.
. Attribute 8: Self-awareness and emotional intelligence
Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.
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Learning Resources
Required Resources
The text required is:
Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J. and D. Bond. (2024) Accounting: Business Reporting for Decision Making, 8th edition. Wiley.Online Learning
In addition to using material contained in the course notes and prescribed textbook, useful resources will also be made available through the course’s MyUni website. These include answers to selected in-class exercises / activities and exam revision questions. Please remember to visit the website regularly for updates. -
Learning & Teaching Activities
Learning & Teaching Modes
Accounting is very much an applied activity that is best understood and learnt through practice and utilisation. Class sessions in Accounting for Managers have been designed to reflect this “active learning” approach to the study of accounting.Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
The workload in this course is not light and regular work will be important so that you keep up with material.Learning Activities Summary
Topic 1 - Introduction to Accounting Concepts
Topic 2 - Business Structures and Transactions
Topic 3 - Statement of Financial Position
Topic 4 - Statement of Profit or Loss and Statement of Changes in Equity
Topic 5 - Statement of Cash Flows
Topic 6 - Analysis and Interpretation of Financial Statements
Topic 7 - Budgeting
Topic 8 - Cost-Volume-Profit Analysis
Topic 9 - Costing and Pricing in an Entity
Topic 10 - Contemporary Issues in Accounting -
Assessment
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
Assessment Task Weight Objectives Due or scheduled date (est) Online Test - 1 25% Understanding of concepts in Topics 1 to 5 Week 7 Group Assignment 20% Ability to read, interpret and analyse financial statements; combine financial analysis with other information to assess the financial performance and position of a company. Week 10 Online Test - 2 15% Understanding of concepts in Topics 7 to 9 Week 11 Final Assignment 40% Understanding and apply course concepts to analyse common business management problems from a financial perspective. Week 13 Assessment Related Requirements
The MBA program is largely undertaken through face-to-face class sessions to facilitate interactions between the lecturing staff and fellow students. Accordingly there is an expectation that you will attend all of the scheduled classes. If work commitments, illness or other circumstances require you to be absent from some lectures, please inform your lecturer in advance by either phone or email so that you may discuss the topic(s) to be covered in the class session and the tasks you need to complete before the next session. It is your responsibility to make arrangements with the lecturer or other students to catch up on information discussed in class, however, it is unlikely that lecturers will be able to repeat a class to cover your absence.
Please note that if you have not attended at least 80% of the class sessions for a course you will forgo your right, on academic grounds, to any supplementary assessment opportunities.Assessment Detail
Further information on these assessment items will be provided separately.Submission
All assessment is submitted through MyUni.Course Grading
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme) Grade Mark Description FNS Fail No Submission F 1-49 Fail P 50-64 Pass C 65-74 Credit D 75-84 Distinction HD 85-100 High Distinction CN Continuing NFE No Formal Examination RP Result Pending Further details of the grades/results can be obtained from Examinations.
Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.
Final results for this course will be made available through Access Adelaide.
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Student Feedback
The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.
SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
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Student Support
- Academic Integrity for Students
- Academic Support with Maths
- Academic Support with writing and study skills
- Careers Services
- International Student Support
- Library Services for Students
- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
- YouX Student Care - Advocacy, confidential counselling, welfare support and advice
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangements Policy
- Academic Integrity Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs Policy
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Elder Conservatorium of Music Noise Management Plan
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment Policy
- Reasonable Adjustments to Learning, Teaching & Assessment for Students with a Disability Policy
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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Fraud Awareness
Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.
The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.
