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程序代写案例-BU1002/BU1902
时间：2022-05-12
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Subject Outline
Subject Title Accounting for Decision Making
Subject Code BU1002/BU1902
Credit Points 3
Study Period SP51, 2022
Attendance Mode Internal
Campus Singapore
Subject
Coordinator/Division
/College
Jodie Maxfield
Division of Tropical Environments & Societies
College of Business, Law & Governance
At James Cook University, we acknowledge the Australian Aboriginal and Torres
Strait Islander peoples of this nation. We acknowledge the Traditional Owners of
the lands on which our campuses and study centres are located and where we
conduct our business. We pay our respects to ancestors and Elders, past, present
and future. JCU is committed to honouring Australian Aboriginal and Torres
Strait Islander peoples’ unique cultural and spiritual relationships to the land,
waters and seas and their rich contribution to JCU and society.
© Copyright 2022
This publication is covered by copyright regulations. Apart from any fair dealing
for the purpose of private study, research, criticism, or review as permitted under
the Copyright Act, no part may be reproduced by any process or placed in
computer memory without written permission.
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Contents
1 Subject details .............................................................................................................................................. 3
1.1 Student participation requirements ........................................................................................................ 3
1.2 Teaching Staff contact details .................................................................................................................. 4
1.3 Subject description................................................................................................................................... 4
1.4 Subject learning outcomes and course learning outcomes ..................................................................... 4
1.5 Student feedback on subject and teaching .............................................................................................. 5
1.6 Subject resources and special requirements ........................................................................................... 5
2 Assessment details ..................................................................................................................................... 6
2.1 Key dates .................................................................................................................................................. 6
2.2 Requirements for successful completion of this subject ......................................................................... 6
2.3 AccessAbility Services and Support .......................................................................................................... 7
2.4 Assessment items ..................................................................................................................................... 7
3 Submission and return of assessment ............................................................................................. 14
3.1 Submission of assessment ..................................................................................................................... 14
3.2 Late submissions .................................................................................................................................... 14
3.3 Special Consideration (including deferrals and extensions) .................................................................. 14
3.4 Academic Integrity ................................................................................................................................. 14
3.5 Return of assessment ............................................................................................................................. 14
3.6 Review of assessment ............................................................................................................................ 15
4 Learning and teaching in this subject............................................................................................... 16
4.1 Subject calendar ..................................................................................................................................... 16
4.2 Learning and teaching activities/expectations ...................................................................................... 18
This Subject Outline has been prepared by Jodie Maxfield for the College of Business, Law and
Governance, Division of Tropical Environments and Societies, James Cook University. Updated 16th
January 2022.
The information provided in this subject outline is correct as at the time of completion and may change
in response to changing University resources. Any changes will be approved by the College Dean or
representative and will be communicated to students by the LearnJCU subject site.
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1 Subject details
1.1 Student participation requirements
The JCU Learning, Teaching and Assessment Procedures (2.1.2d) indicates a typical student workload for
a three (3) credit point subject requires a 130 hour work load of study related activities, including
attendance, assessment and self-directed study over the duration of the subject with equivalency across
all modes of delivery.
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 may be
required per week for those students in need of English language, numeracy or other learning support.
Key subject activities
Pre-Recorded Lecture Content Recordings View pre-recorded lecture content on LearnJCU prior to participating in the weekly workshop
Workshop (1 hour per week)
Mandatory attendance requirements apply in 1st
year subjects
Mandatory attendance requirements apply in this
subject. Students must attend the weekly workshops.
A student who fails to attend at least 8 out of 10
workshops must meet with the Associate Dean,
Learning & Teaching and provide evidence as to why
they should be permitted to sit the final exam or
submit the final assessment task.
Students unable to attend are expected to notify
academic staff prior to the workshop class and
provide supporting documentation as would be
required in business.
Refer to class timing via the Timetable service from StudentFirst -
https://secure.jcu.edu.sg/StudentFirst/
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.
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1.2 Teaching Staff contact details
Teaching
team Staff member Room Phone Email
Consultation
times*
Subject
Coordinator Jodie Maxfield 28-level 1 07 4781 6597 Jodie.maxfield1@jcu.edu.au
Please
arrange via
email
Lecturer Ms Ratna Devi B2-07
ratna.devi@jcu.edu.au
Please
arrange via
email
Tutor Ms Bibi Hawa N/A bibi.hawa@jcu.edu.au
Please
arrange via
email
Learning
Advisors
JCU Singpore Learning
Centre
C1- 12B-
next to JCU
Library
learningcentre-singapore@jcu.edu.au
Please
arrange via
email
Librarian JCUS Library C1-08 library-singapore@jcu.edu.au N/A
*Other consultation times by appointment only.
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:
• SLO 1 - evaluate the role of accounting information in making decisions in a business environment
• SLO 2 - prepare financial information to assist in decision making for both internal and external stakeholders
• SLO 3 - interpret and evaluate financial information for internal and external decision-making for business
• CLO 1- demonstrate a broad and coherent body of knowledge for a career in a changing business and not for
profit environments
• CLO 5- model ethical, sustainable and socially responsible standards in decision making and professional
practice
• CLO 8- select, analyse and interpret quantitative and qualitative data, using appropriate methodologies and
applications and convey findings and recommendations through effective written and oral communication
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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 through LearnJCU. 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:
• Students requested quizzes to be open the weekend. Quiz timeframes have now changed to
incorporate the weekend.
1.5 Subject resources and special requirements
All subject readings and resources, including journal articles, book chapters, websites, videos, print and
eTextbooks, are available to view online from your Readings list via your LearnJCU subject site.
Textbooks are listed in your Readings list, including links to library holdings. The JCU Library has limited
print copies of prescribed textbooks for seven-day loan, and options for viewing available eTextbooks
online.
Additionally, you can find the most appropriate library subject resources, including dedicated discipline-
specific Library Guides, relevant databases and access to library services and staff through the Your
Library tool, in your LearnJCU subject site.
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Prescribed Texts (Compulsory):
Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J., and Bond, D., (2020),
Accounting: Business Reporting for Decision Making 7th Edition, Milton, John Wiley
and Sons.
Purchase options available:
• Interactive E-Text ISBN: 9780730369295 [ePub Enhanced]
• Print Textbook + Interactive E-Text code ISBN: 9780730369325
Text books in Australia can purchased at discounted prices from WileyDirect
at https://www.wileydirect.com.au/buy/accounting-business-reporting-for-
decision-making-7th-edition/
It is highly recommended to purchase an etext which is more affordable and
provides access to additional digital learning resources. Students who
purchase a print based text from Wiley Direct will also receive a
complimentary etext code.
2 Assessment details
2.1 Key dates
Key dates Date
Census date and Last date to withdraw without financial
penalty
See 2022 JCUS Study Period and Census Dates
Last date to withdraw without academic penalty See 2022 JCUS Study Period and Census Dates
Assessment item 1: Online Quizzes [20%] Due on a weekly basis, refer to section 2.4, Assessment Task 1, of this outline for detailed deadlines.
Assessment item 2: Comparative Analysis Essay [30%] Due: 11: 59 pm on Friday 20th May, 2022
Assessment item 3: Examination [50%]
Due: University Examination period
JCU exam timetable
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
Note that the bullet point provided represents the JCU minimum passing requirement.
Note that any individual assessment item, for which students must achieve a satisfactory grade or pass
grade in order to meet subject requirements, must be clearly identified in this section (Learning, Teaching
and Assessment Procedure, 3.1)
Final results for this subject will be graded as described in the Student Results Policy. Graded = HD, D, C,
P, N etc
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Supplementary examinations/supplementary assessments are available for this subject, in accordance
with the Learning, Teaching and Assessment Procedure (3.2.9) and the Student Results Policy (2.1)
2.2.1 How do I 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 and active participate and engaging in experiential activities.
• The weekly quizzes are designed to develop strong academic habits by revising and reviewing
topic content on a weekly basis. Feedback is available after the quiz closes to student access.
Students can also contact academic staff for further feedback.
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 degree. 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 degree or course because of a disability,
health condition or other reason, you should discuss your concerns with AccessAbility Services.
2.4 Assessment items
ASSESSMENT ITEM 1: ONLINE QUIZZES
Aligned subject learning
outcomes
SLO 1: Evaluate the role of accounting information in making decisions in a business
environment
SLO 2: Prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: Interpret and evaluate financial information for internal and external decision-
making for business
CLO 1: demonstrate a broad and coherent body of knowledge for a career in a changing
business and not for profit environments
CLO 5: model ethical, sustainable and socially responsible standards in decision making and
professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations through
effective written and oral communication
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% - Refer to the summary table below that outlines the opening and closing dates for each of the four parts of this assignment.
Requirements for
successful completion of
this assessment item
Students should aim to pass all 10 online quizzes in order to maximise the overall grade.
Note only the best 6/10 quizzes will be used to determine the overall grade for this
assessment task.
ASSESSMENT ITEM 1: DESCRIPTION
The weekly online quizzes aim to help you:
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• develop a consistent study process
• to demonstrate your ability to apply the concepts and principles covered in the weekly topics
• achieve all the subject learning outcomes
• Identify areas for revision.
Useful Information:
There are 10 weekly quizzes to attempt. At the end of the study period the highest 6 quiz results will be
used to calculate your result and converted to the 20% weighting for this assessment task. Questions
consist of multiple choice, practical exercises / problems and will be similar in nature to the exercises
and problems completed in classes.
Quiz
No. Available date Closing date
1 Open for student access: 9am on Friday, 18th March Close to student access: 5pm on Friday, 25st March
2 Open for student access: 9am on Friday 25nd March Close to student access: 5pm on Friday 1st April
3 Open for student access: 9am on Friday 1st April Close to student access: 5pm on Friday 8th April
4 Open for student access: 9am on Friday 8th April Close to student access: 5pm on Friday 15th April
5 Open for student access: 9am on Friday 15th April Close to student access: 5pm on Friday 22nd April
6 Open for student access: 9am on Friday 22nd April Close to student access: 5pm on Friday 29th April
7 Open for student access: 9am on Friday 29th April Close to student access: 5pm on Friday 6th May
8 Open for student access: 9am on Friday 6th May Close to student access: 5pm on Friday 13th May
9 Open for student access: 9am on Friday 13th May Close to student access: 5pm on Friday 20th May
10 Open for student access: 9am on Friday 20th May Close to student access: 5pm on Friday 27th May
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.
Instructions
1. Log on to your LearnJCU subject site
2. Click on ‘Assessment Task 1 – Online Quiz’ folder
3. When first attempting the first online quiz, it is important to click on the quiz. This will share your
user information to create your profile for the quiz. Please ensure you carefully read and follow
all question instructions i.e. a question may require you to arrange your answer in alphabetical
order, while this may seem irrelevant to your learning, it is a skill to be able to read and follow
instructions appropriately.
4. Click on the submit button after each question has been answered (this uploads your answer to
the assessment system). Ensure all answers have been submitted prior to the end of the quiz
timer.
Submission Requirements
It is important to ensure you are familiar with the online quiz submission process:
• You must attempt the quiz within the 7-day timeframe.
• Each quiz is timed and is 70 minutes in duration.
• You have only one (1) attempt for each quiz.
• Ensure the quiz is attempted using either Mozilla Firefox or Google Chrome. DO NOT USE
INTERNET EXPLORER OR SAFARI OR MICROSOFT EDGE as there are known issues with the
functionality of the online quizzes when using these browsers. There is a web browser checking
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tool on the login page of LearnJCU:
https://help.blackboard.com/Learn/Student/Getting_Started/Browser_Support/Browser_Check
er
• Ensure pop-ups are enabled in your web browser.
• Do not attempt an online test or quiz on a mobile device, tablet or smart phone.
• To avoid any technical problems such as internet drop out or screen freeze, please ensure you
are working on a PC/Mac desktop or laptop with a reliable internet connection.
• If you experience technical difficulty while completing a quiz, WileyPlus will allow you to
immediately close down your web browser and reopen it and continue working on the quiz,
providing there is time remaining on the quiz timer. If you follow this procedure and are unable
to continue working on the quiz, please take a full screen image of your computer screen and
contact your lecturer immediately. Technical assistance can only be provided while the quiz is
open to student access. No recourse will be provided to students who enter the quiz within 1
hour of closing time of the quiz.
• 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.
•
Feedback on the weekly online quizzes will be available after the submission deadline for each
quiz in the WileyPlus Gradebook.
• Click on the quiz and then select the individual question. Correct answers are coloured
green, incorrect answers are coloured red.
• Click on the ‘Show Answer’ button underneath their answer to obtain feedback on the
correct answers.
Note: Students will be provided with notification of all date changes via a memo and announcement in
classes and on LearnJCU.
ASSESSMENT TASK 1: CRITERIA SHEET
There is no criteria sheet of this assessment item.
ASSESSMENT ITEM 2: COMPARATIVE ANALYSIS ESSAY
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Aligned subject learning
outcomes
SLO 2: prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: interpret and evaluate financial information for internal and external decision-
making for business
CLO 5: model ethical, sustainable and socially responsible standards in decision making and
professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations
through effective written and oral communication
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 Group Assessment item
Weighting and due date 30% - due at 11:59 PM on May 20, 2022
Requirements for
successful completion of
this assessment item
Students should achieve at minmum, 50% of the allocated marks for this assessment task
ASSESSMENT ITEM 2: DESCRIPTION
This assessment task aims to:
• provide students with the opportunity to explore subject topics using a real-world example
• work collaboratively on a piece of academic work
• learn from their peers regarding their own behaviour in group work
• develop skills required for financial analysis.
Instructions:
1. Log on to the subject site on Learn JCU.
2. Select assessment link.
3. Select the folder titled ‘Assessment Task 2 – Comparative Analysis Essay.
4. Download the supporting workbook and complete the requirements of parts 1, 2 and 3, to draw
information from, for the financial analysis essay. The requirements for the essay are listed in
part 4 of the workbook.
Useful Information
• Students will be assigned a company in the first tutorial class and will be expected to work
individually answering questions (Part 1 thru Part 3) about their assigned Company in their
workbook.
• Students will be allocated into groups in week 4 and will complete a group contract which will be
uploaded to a group site on LearnJCU. The group can consist of maximum of 4 members. The
group will then work together to analyse and prepare a comparative essay for the submission of
this assessment task.
• Time will be allocated in tutorial classes for group work on the assignment to facilitate and
encourage group collaboration. The tutorial classes in weeks 5, 6, and 7 will be compulsory for
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all group members to attend. Each group will be allocated a Group site on LearnJCU that will
incorporate links to the following facilities: Group Information, File Exchange, Group Discussion,
Group Journal and Send Emails. All students are required to use their Group site to document all
group activity relating to this assessment. It is also expected that all students contribute to, and
update their site regularly i.e. at least once a week.
• It will be expected that groups will also meet outside class time to discuss their progression on
the comparative essay. Groups will be expected to take notes at all group meetings on the work
assigned to each member, contribution of each member and the progress of the assignment
towards completion. The Group contract should be uploaded to the Group Site on LearnJCU. A
portion of marks will be allocated to the evidence of group collaboration.
• The group component provides the opportunity for peer learning where students can compare,
confirm and discuss the ratio analysis of their assigned company with other students, however,
each student will submit their work as an individual. It is therefore important to ensure
plagiarism does not arise in the final submission of the assignment.
Submission Requirements
Assessment must be submitted as either a Word or PDF document to the Assignment Drop Box on the
LearnJCU subject site (click on Assessment in the subject site menu). Refer to Part 4 of the Workbook
for the formatting requirements for the assignment submission.
ASSESSMENT TASK 2 RUBRIC:
Refer to the rubric on the following page:
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Rubric Assessment Task 2 – Comparative Analysis Essay: Grading Criteria (30% of assessment)
Criteria: High Distinction (85 - 100)%
Distinction
(75 - 84)%
Credit
(65- 74)%
Pass
(50- 64)%
Unsatisfactory
(0-49%)
Content Development and Analysis:
Logical flow, critical analysis, clear and
relevant outcomes, concise and cohesive.
SLO2, SLO3, CLO 1, CLO 5, CLO 8
Weight: 40%
Demonstrates a high ability to
organise content in a logical,
concise and cohesive manner.
Sound critical analysis and
outcomes supported with clear
evidence.
Demonstrates a sound ability
to organise content in a
logical, concise and cohesive
manner. Basic critical analysis
and most outcomes supported
with evidence.
Demonstrates some ability to
organise content in a logical,
concise and cohesive manner.
Basic critical analysis and some
outcomes supported with
evidence.
Demonstrates a basic ability to
organise content in a logical,
concise and cohesive manner.
Basic critical analysis and
minimal outcomes supported
with evidence.
Failure to demonstrate basic
analysis and shows no or
minimal evidence of the use of
analytical techniques.
Outcomes are not supported
with evidence.
Data Manipulation and Presentation:
Ability to appropriately apply financial
decision making tools in the
examination of business reports.
SLO2, SLO3, CLO1, CLO 5, CLO 8
Weight: 35%
Data has been appropriately
manipulated using suitable
formula or equations that have
enabled the ability to correctly
identify trends and draw
suitable accurate conclusions
regarding financial analysis.
Data has been appropriately
manipulated using suitable
formula or equations that have
enabled the ability to identify
trends and conclusions at an
intermediate level.
Data has been appropriately
manipulated using suitable
formula or equations. Data
contains some errors.
Demonstrates the ability to
identify trends and conclusions
at sound level.
Demonstrates the ability to
manipulate data using formula or
equations. Data contains errors.
Demonstrates the ability to
identify trends and conclusions at
a basic level.
Failure to manipulate data or
manipulation is fundamentally
flawed for the purpose of
financial analysis
Conclusions and
Recommendations:
Concise and logical link to the report;
recommendation flows from the
conclusion and adds value to the
report user.
SLO3, CLO 1, CLO 5, CLO 8
Weight: 15%
Conclusions are concise and
logically linked to the body of the
report. The outcome in the form
of a recommendation flows from
the conclusion/ critical issue
adding customer value.
Conclusions provide strong links
to the body of the report. The
outcome in the form of a
recommendation is linked to the
conclusion/critical issue adding
customer value.
Conclusions provide sound
links to the body of the report.
The outcome in the form of a
recommendation is loosely
linked to the conclusion/critical
issue adding some customer
value.
Conclusions provide basic links to
the body of the report. The
outcome in the form of a
recommendation is loosely linked
to the conclusion/critical issue
adding limited customer value.
Conclusions provide little or no
links to the body of the report.
The outcome in the form of a
recommendation is not linked
to the conclusion/ critical issue
and no added customer value is
evident.
Presentation and Style
Convey information clearly and
fluently, in high quality written form
appropriate for target audiences.
Weight: 5%
Presented work is expressed
coherently and concisely with
no grammar and or spelling
errors.
Employs appropriate language,
communicates clearly and
concisely with minimal errors.
Incorporates appropriate
language that generally
conveys meaning to readers.
Writing may include some
errors in grammar and or
spelling.
Uses a basic understanding of
language that conveys ideas
with a number of discrepancies
pertaining to grammar and or
spelling.
Presented work that
demonstrates a lack of literacy
and rudimentary writing skills.
Does not convey specific
meaning to target audience.
Sources and Evidence
Research evidence, accurate, credible,
relevant, current data sources
referenced in appropriate style.
Weight: 5%
Demonstrates highly effective
use of relevant research
evidence from an array of
related sources to support
ideas that are appropriate for
the style of writing. Accurate
referencing.
Demonstrates consistent use of
relevant research evidence
from an array of related
sources to support ideas that
are appropriate for the style of
writing. Accurate referencing.
Demonstrates intermediate use
of relevant research evidence
from an array of related sources
to support ideas that are
appropriate for the style of
writing. Referencing contains
minor errors.
Demonstrates basic use of
relevant research evidence
from an array of related
sources to support ideas that
are appropriate for the style of
writing. Referencing contains
some errors.
Failure to demonstrate basic
use of relevant research
evidence from an array of
related sources to support ideas
that are appropriate for the
style of writing. No or
inaccurate referencing.
Total score out of 100 converted to a total of 30 for the comparative analysis essay Total: / 100
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ASSESSMENT ITEM 3: EXAMINATION
Aligned subject learning
outcomes
SLO 2: prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: interpret and evaluate financial information for internal and external decision-
making for business
CLO 5: model ethical, sustainable and socially responsible standards in decision making
and professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations through
effective written and oral communication
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
Weighting and due date 50%
Requirements for
successful completion of
this assessmen item
Students need to achieve an overall percentage of 50% or more across all 3 assessment
tasks, therefore a student may not need to pass the final exam in order to pass this subject.
If examination, include
Duration
3 hours with additional time for uploading the exam results. Further information regarding
the format and timing of the final exam will be provided when the examination timetable is
published.
See Learning, Teaching and Assessment Policy, Learning, Teaching and Assessment Procedure, Special Consideration
Procedure, Examinations Procedure
ASSESSMENT ITEM 3: DESCRIPTION
The examination will consist of short answer theory questions and practical exercises/problem
questions. The questions will be similar in nature to those covered in class; therefore, the best form of
revision will be to work questions, exercises or problems. A sample paper will be provided for students
during the teaching period.
The examination aims to:
• Examine knowledge and application of skills learned throughout the study period. Please refer
to the Examination Memo for specific information regarding format and preparation for the final
examination.
• Students will be provided with information regarding the format, topics covered and
examination requirements towards the end of the study period.
Useful Information
• The final exam timetable is published 5 weeks before the commencement of the exam period
and will be published on estudent at the beginning of week 7 of the study period. Please refer to
the Important Dates calendar for the scheduled examination period:
https://www.jcu.edu.au/students/important-dates
• Assessment items and final grades will be reviewed through moderation processes (Learning,
Teaching and Assessment Policy, 5.13-5.18). It is important to be aware that assessment “is
always subject to final ratification following the examination period and that no single result
represents a final grade in a subject” (Learning, Teaching and Assessment Policy, 5.22.).
• Students can review their examination script after the final results have been released on
request.
ASSESSMENT TASK 3: CRITERIA
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Students should aim to achieve 50% on the final examination, however, note, a passing grade is awarded
in this subject if a student achieves an overall grade across all 3 assessment tasks of 50%. Note that
students can review their exam script following the exam and a marking guide should be used to explain
how marks were calculated.
3 Submission and return of assessment
3.1 Submission of assessment
Refer to Section 2.4 and LearnJCU subject site for detailed information for submission of assessment.
3.2 Late submissions
The Learning, Teaching and Assessment Procedure (3.1.8d) outlines a uniform formula of penalties
imposed for submission of an assessment item after the due date. This formula is 5% of the total
possible marks for the assessment item per day including part-days, weekends, and public holidays. If
submitted after 20 days, the assessment item thus would be awarded 0 marks (i.e. 5% x 20 = 100% of
total possible marks in penalties). For assessment items weighted 0%, and submitted after 10 days a
DNS grade is awarded.
3.3 Special Consideration (including deferrals and extensions)
You are encouraged to access equity measures if you are affected by extenuating circumstances while
undertaking the subject. JCU’s Special Consideration Procedure requires that you must must make
yourself available for assessments and examinations at the scheduled times and extensions or deferrals
for an assessment item due to previously scheduled commitments such as weddings or holidays, will not
be granted.
All Special Consideration requests can be applied for through the Special Consideration application
form. The form is linked to the Special Consideration Procedure and also available on the Student
Forms webpage.
3.4 Academic Integrity
You are are required to complete the Coursework Academic Integrity Modules available in your
LearnJCU site.
All non-examination items of assessment are required to be submitted with the Assessment Declaration
available through LearnJCU. The Assessment Declaration contains statements relating to academic
integrity under the Coursework Academic Integrity Policy and Procedures. All instances of academic
misconduct are treated very seriously by the University and students may be severely penalised for
committing any form of academic misconduct.
For more information regarding academic integrity, see
https://www.jcu.edu.au/students/learningcentre/academic-integrity
3.5 Return of assessment
Assessment Task 1 – Online Quizzes: Feedback will be available in the WileyPlus Gradebook on LearnJCU
after each quiz has closed to student access. When all of the online quizzes have been completed, the
best 6/10 quizzes will be calculated and the overall mark will be transferred to the LearnJCU Grade
Centre to enable students to see their overall mark prior to sitting the final exam.
Page 15 of 18
Assessment Task 2 – Comparative analysis essay will be marked and returned to students prior to the
final exam.
The requirements for an assessment’s return date, time and manner will be determined by the Subject
Coordinator in line with the JCU Learning, Teaching and Assessment Procedures. Feedback will be given,
and you can discuss your assessment with the marker as per clause 3.5 of the Learning, Teaching and
Assessment Procedures. You will be informed of your grade for every component of assessment in the
subject under clause 3.5.1 and 3.5.2 of the Learning Teaching and Assessment Procedures.
3.6 Review of assessment
Assessment items and final grades will be reviewed through moderation processes (Learning, Teaching
and Assessment Procedures, 3.6). It is important to be aware that assessment results “must always
undergo final ratification for each study period. No single grade or mark represents a final result in a
subject” (Learning, Teaching and Assessment Procedures, 3.7.4.).
Assessment in this subject may involve the use of Respondus with camera surveillance or
webcams. Respondus can record an assessment attempt, and that recording will be used for the
investigation of cheating or any other conduct which may contravene JCU Policies and
Procedures. Footage will only be accessed by persons authorised by the University to do so and
may be shared with internal or external investigators. The footage constitutes Personal Information and
will be stored and accessed in accordance with JCU’s Information Privacy Policy.
Students can seek a review of individual assessment pieces through the process identified in clause 3.8
of the Learning, Teaching and Assessment Procedures.
Students can seek a review of the final subject result through the process contained in the Review and
Appeal of a Final Subject Result Procedure.
Oral Defence
In light of changing COVID19 restrictions, face to face invigilated examinations will only be offered in
accredited programs.
A student may be unable to sit their invigilated examination in the following circumstances:
o where the student is in self-isolation; or
o location/ area within a lockdown phase where invigilation is not feasible; or
o no venue/ invigilation in the vicinity could be found.; or
o international student living off shore
Students who meet those circumstances are approved to sit an online examination. This online
examination will be treated as a Special Assessment under the Special Consideration Procedure.
Due to accreditation requirements student authorship of assessment responses must be assured.
Therefore, students will be randomly selected to provide an oral defence via Zoom. All students who
undertake an alternative exam in lieu of the face-to-face invigilated exam will provide an oral defence
for at least one exam in a study period. Please note this process is only required for subjects with
invigilated face to face examinations on campus.
It is the student’s responsibility to be available for a video zoom call. Failure to do so will result in their
grade being withheld. Academic misconduct proceedings will commence for students who fail the oral
defence of their exam paper.
Page 16 of 18
4 Learning and teaching in this subject 4.1 Subject calendar
Please note, the sequence of some topics may change due to staff availability, resourcing, or due to unforeseen circumstances. Please monitor
announcements made via LearnJCU.
Week/Module Topic Readings prior to lecture Workshop Questions
Tutorial Questions Relationship to assessment
1 17/03/22
Topic 1: Introducing Accounting,
Corporate Governance and Business
Structures
Watch pre-recorded lecture
recordings
Readings: Chapter 1:
Chapter 2 :
Chapter 3:
1.35,
2.10, 3.34 ,
3,39 ,3.40
1.1, 1.2, 1.6, 1.7,
2.14, 2.28, 2.41
3.5, 3.6, ,3.26, 3.27,
Quiz
Quiz 1-open 9am 18/3 & close 5pm 25/3(70 mins)
2 24/03/22 Topic 2: Business Transactions
Watch pre-recorded lecture
recordings
Reading:: Chapter 4
4.29
4.5, 4.6, 4.9, 4.16, 4.17,
4.19, 4.20, 4.27
Quiz, Comparative Analysis Essay, Examination
Quiz 2-open 9am 25/3 & close 5pm 1/4
3 31/03/22 Topic 3: Statement of Financial Position
Watch pre-recorded lecture
recordings
Reading: Chapter 5
5.28, 5.34
5.4, 5.7, 5.8, 5.13, 5.16,
, 5.19, 5.20
Quiz, Examination
Quiz 3-Open 9am 1/4 & Close 5pm 8/4
4 07/04/22
Topic 4: Statement of Profit or Loss,
Statement of Changes in Equity and
Statement of Cash Flow
Watch pre-recorded lecture
recordings
Reading: Chapter 6 and
Chapter 7
Try- Us
services
exercise, 6.12,
6.25, Cash
flow activity
sheet in
(Subject
folder), 7.22
6.4, 6.5, 6.8, 6.14, 6.15,
6.19, 6.23, 6.29,
7.4, 7.8, 7.16, 7.18,
7.33
Quiz, Comparative Analysis Essay, Examination
Quiz 4-Open 9am 8/4 & Close 5pm 15/4(Chapter 6
ONLY)
Note: The first census date is Thursday 7th April 2022, PH falls on Friday 15th April (Good Friday)
5 14/04/22 Topic 5: Analysis and Interpretation of Financial Statements(Part 1)(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapter 8
8.27. 8.28,
Class activity
8.4, 8.6, 8.11, The
remainder of the
session will focus on
Quiz, Comparative Analysis Essay, Examination
Quiz 5-Open 9am 15/4 & Close 5pm 22/4( Cash
Flow Chapter 7 ONLY)
Page 17 of 18
Week/Module Topic Readings prior to lecture Workshop Questions
Tutorial Questions Relationship to assessment
in(Subject
folder)
the group assignment,
use of EXCEL ( Video
presentation)
LR LECTURE RECESS: 18/4/22 – 22/4/22 Note: Last date to withdraw without academic penalty is Friday 29th April 2022
6 28/04/22
Topic 6 :Analysis and Interpretation of
Financial Statements(Part 2)
(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapter 8 continued
8.38
8.47, remainder of
session will focus on
group assignment
Quiz, Comparative Analysis Essay, Examination
Quiz 6-Open 9am 22/4 & Close 5pm 29/4( Topic 5
and 6) 80 mins
7 05/05/22 Topic 7: Capital Investment and Financing the Business(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapters 12 and 13
12.35, 13.17
12.3, 12.4, 12.24,
13.4, 13.5, 13.7, 13.12,
13.24, 13.27
Quiz, Comparative Analysis Essay
Quiz 7-Open 9am 29/4 & Close 5pm 6/5
8 12/05/22 Topic 8: Budgeting
Watch pre-recorded lecture
recordings
Reading: Chapter 9
9.21, 9.30
9.3, 9.4, 9.6, 9.12, 9.16,
9.22, 9.27, 9.31, 9.51
Quiz, Examination
Quiz 8-Open 9am 6/5 & Close 5pm 13/5
9 19/05/22 Topic 9: Cost-Volume-Profit Analysis
Watch pre-recorded lecture
recordings
Reading: Chapter 10: sections
10.1 to 10.6
10.30
10.3 — 10.5, 10.9,
10.17, 10.21,10.22,
10.29,
Quiz, Examination
Quiz 9-Open 9am 13/5 & Close 5pm 20/5
Comparative Analysis Essay due 11: 59 pm 20/5
10 26/05/22 Topic 10: Sustainability and Ethics in Business and Revision
Watch pre-recorded lecture
recordings
Reading: Chapter 1: sections 1.7
& 1.8, Chapter 2 sections 2.6 &
2.7
1.20, 2.14,
2.52, 2.54
1.8, 1.9, 1.11, 1.13,
1.16, 1.17, 1.18,
1.19,1.21, 2,27,
Quiz, Examination
Quiz 10-Open 9am 20/5 & Close 5pm 27/5
Chapter 2 and 3)
SV STUDY VACATION: 30/5/22 – 3/6/22
EXAMINATION PERIOD: 6/6/22 – 17/6/22
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4.2 Learning and teaching activities/expectations
This subject is based an active and immersive learning approach.
Learning Activity Internal
students
Lecture content recordings
Pre-recorded lecture content per week will be uploaded to the LearnJCU site ●
Interactive face to face workshop
Weekly workshops will be facilitated. The workshop will include learning activities,
group discussions etc.
●
Student learning materials
Materials available on LearnJCU including textbook, readings, learning activities, case
studies etc.
●
Student Consultation
1 hour consultation session. Lecturer available to meet via appointment
●
Subject Outline
Subject Title Accounting for Decision Making
Subject Code BU1002/BU1902
Credit Points 3
Study Period SP51, 2022
Attendance Mode Internal
Campus Singapore
Subject
Coordinator/Division
/College
Jodie Maxfield
Division of Tropical Environments & Societies
College of Business, Law & Governance
At James Cook University, we acknowledge the Australian Aboriginal and Torres
Strait Islander peoples of this nation. We acknowledge the Traditional Owners of
the lands on which our campuses and study centres are located and where we
conduct our business. We pay our respects to ancestors and Elders, past, present
and future. JCU is committed to honouring Australian Aboriginal and Torres
Strait Islander peoples’ unique cultural and spiritual relationships to the land,
waters and seas and their rich contribution to JCU and society.
© Copyright 2022
This publication is covered by copyright regulations. Apart from any fair dealing
for the purpose of private study, research, criticism, or review as permitted under
the Copyright Act, no part may be reproduced by any process or placed in
computer memory without written permission.
Page 2 of 18
Contents
1 Subject details .............................................................................................................................................. 3
1.1 Student participation requirements ........................................................................................................ 3
1.2 Teaching Staff contact details .................................................................................................................. 4
1.3 Subject description................................................................................................................................... 4
1.4 Subject learning outcomes and course learning outcomes ..................................................................... 4
1.5 Student feedback on subject and teaching .............................................................................................. 5
1.6 Subject resources and special requirements ........................................................................................... 5
2 Assessment details ..................................................................................................................................... 6
2.1 Key dates .................................................................................................................................................. 6
2.2 Requirements for successful completion of this subject ......................................................................... 6
2.3 AccessAbility Services and Support .......................................................................................................... 7
2.4 Assessment items ..................................................................................................................................... 7
3 Submission and return of assessment ............................................................................................. 14
3.1 Submission of assessment ..................................................................................................................... 14
3.2 Late submissions .................................................................................................................................... 14
3.3 Special Consideration (including deferrals and extensions) .................................................................. 14
3.4 Academic Integrity ................................................................................................................................. 14
3.5 Return of assessment ............................................................................................................................. 14
3.6 Review of assessment ............................................................................................................................ 15
4 Learning and teaching in this subject............................................................................................... 16
4.1 Subject calendar ..................................................................................................................................... 16
4.2 Learning and teaching activities/expectations ...................................................................................... 18
This Subject Outline has been prepared by Jodie Maxfield for the College of Business, Law and
Governance, Division of Tropical Environments and Societies, James Cook University. Updated 16th
January 2022.
The information provided in this subject outline is correct as at the time of completion and may change
in response to changing University resources. Any changes will be approved by the College Dean or
representative and will be communicated to students by the LearnJCU subject site.
Page 3 of 18
1 Subject details
1.1 Student participation requirements
The JCU Learning, Teaching and Assessment Procedures (2.1.2d) indicates a typical student workload for
a three (3) credit point subject requires a 130 hour work load of study related activities, including
attendance, assessment and self-directed study over the duration of the subject with equivalency across
all modes of delivery.
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 may be
required per week for those students in need of English language, numeracy or other learning support.
Key subject activities
Pre-Recorded Lecture Content Recordings View pre-recorded lecture content on LearnJCU prior to participating in the weekly workshop
Workshop (1 hour per week)
Mandatory attendance requirements apply in 1st
year subjects
Mandatory attendance requirements apply in this
subject. Students must attend the weekly workshops.
A student who fails to attend at least 8 out of 10
workshops must meet with the Associate Dean,
Learning & Teaching and provide evidence as to why
they should be permitted to sit the final exam or
submit the final assessment task.
Students unable to attend are expected to notify
academic staff prior to the workshop class and
provide supporting documentation as would be
required in business.
Refer to class timing via the Timetable service from StudentFirst -
https://secure.jcu.edu.sg/StudentFirst/
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.
Page 4 of 18
1.2 Teaching Staff contact details
Teaching
team Staff member Room Phone Email
Consultation
times*
Subject
Coordinator Jodie Maxfield 28-level 1 07 4781 6597 Jodie.maxfield1@jcu.edu.au
Please
arrange via
Lecturer Ms Ratna Devi B2-07
ratna.devi@jcu.edu.au
Please
arrange via
Tutor Ms Bibi Hawa N/A bibi.hawa@jcu.edu.au
Please
arrange via
Learning
Advisors
JCU Singpore Learning
Centre
C1- 12B-
next to JCU
Library
learningcentre-singapore@jcu.edu.au
Please
arrange via
Librarian JCUS Library C1-08 library-singapore@jcu.edu.au N/A
*Other consultation times by appointment only.
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:
• SLO 1 - evaluate the role of accounting information in making decisions in a business environment
• SLO 2 - prepare financial information to assist in decision making for both internal and external stakeholders
• SLO 3 - interpret and evaluate financial information for internal and external decision-making for business
• CLO 1- demonstrate a broad and coherent body of knowledge for a career in a changing business and not for
profit environments
• CLO 5- model ethical, sustainable and socially responsible standards in decision making and professional
practice
• CLO 8- select, analyse and interpret quantitative and qualitative data, using appropriate methodologies and
applications and convey findings and recommendations through effective written and oral communication
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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 through LearnJCU. 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:
• Students requested quizzes to be open the weekend. Quiz timeframes have now changed to
incorporate the weekend.
1.5 Subject resources and special requirements
All subject readings and resources, including journal articles, book chapters, websites, videos, print and
eTextbooks, are available to view online from your Readings list via your LearnJCU subject site.
Textbooks are listed in your Readings list, including links to library holdings. The JCU Library has limited
print copies of prescribed textbooks for seven-day loan, and options for viewing available eTextbooks
online.
Additionally, you can find the most appropriate library subject resources, including dedicated discipline-
specific Library Guides, relevant databases and access to library services and staff through the Your
Library tool, in your LearnJCU subject site.
Page 6 of 18
Prescribed Texts (Compulsory):
Birt, J., Chalmers, K., Maloney, S., Brooks, A., Oliver, J., and Bond, D., (2020),
Accounting: Business Reporting for Decision Making 7th Edition, Milton, John Wiley
and Sons.
Purchase options available:
• Interactive E-Text ISBN: 9780730369295 [ePub Enhanced]
• Print Textbook + Interactive E-Text code ISBN: 9780730369325
Text books in Australia can purchased at discounted prices from WileyDirect
at https://www.wileydirect.com.au/buy/accounting-business-reporting-for-
decision-making-7th-edition/
It is highly recommended to purchase an etext which is more affordable and
provides access to additional digital learning resources. Students who
purchase a print based text from Wiley Direct will also receive a
complimentary etext code.
2 Assessment details
2.1 Key dates
Key dates Date
Census date and Last date to withdraw without financial
penalty
See 2022 JCUS Study Period and Census Dates
Last date to withdraw without academic penalty See 2022 JCUS Study Period and Census Dates
Assessment item 1: Online Quizzes [20%] Due on a weekly basis, refer to section 2.4, Assessment Task 1, of this outline for detailed deadlines.
Assessment item 2: Comparative Analysis Essay [30%] Due: 11: 59 pm on Friday 20th May, 2022
Assessment item 3: Examination [50%]
Due: University Examination period
JCU exam timetable
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
Note that the bullet point provided represents the JCU minimum passing requirement.
Note that any individual assessment item, for which students must achieve a satisfactory grade or pass
grade in order to meet subject requirements, must be clearly identified in this section (Learning, Teaching
and Assessment Procedure, 3.1)
Final results for this subject will be graded as described in the Student Results Policy. Graded = HD, D, C,
P, N etc
Page 7 of 18
Supplementary examinations/supplementary assessments are available for this subject, in accordance
with the Learning, Teaching and Assessment Procedure (3.2.9) and the Student Results Policy (2.1)
2.2.1 How do I 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 and active participate and engaging in experiential activities.
• The weekly quizzes are designed to develop strong academic habits by revising and reviewing
topic content on a weekly basis. Feedback is available after the quiz closes to student access.
Students can also contact academic staff for further feedback.
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 degree. 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 degree or course because of a disability,
health condition or other reason, you should discuss your concerns with AccessAbility Services.
2.4 Assessment items
ASSESSMENT ITEM 1: ONLINE QUIZZES
Aligned subject learning
outcomes
SLO 1: Evaluate the role of accounting information in making decisions in a business
environment
SLO 2: Prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: Interpret and evaluate financial information for internal and external decision-
making for business
CLO 1: demonstrate a broad and coherent body of knowledge for a career in a changing
business and not for profit environments
CLO 5: model ethical, sustainable and socially responsible standards in decision making and
professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations through
effective written and oral communication
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% - Refer to the summary table below that outlines the opening and closing dates for each of the four parts of this assignment.
Requirements for
successful completion of
this assessment item
Students should aim to pass all 10 online quizzes in order to maximise the overall grade.
Note only the best 6/10 quizzes will be used to determine the overall grade for this
assessment task.
ASSESSMENT ITEM 1: DESCRIPTION
The weekly online quizzes aim to help you:
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• develop a consistent study process
• to demonstrate your ability to apply the concepts and principles covered in the weekly topics
• achieve all the subject learning outcomes
• Identify areas for revision.
Useful Information:
There are 10 weekly quizzes to attempt. At the end of the study period the highest 6 quiz results will be
used to calculate your result and converted to the 20% weighting for this assessment task. Questions
consist of multiple choice, practical exercises / problems and will be similar in nature to the exercises
and problems completed in classes.
Quiz
No. Available date Closing date
1 Open for student access: 9am on Friday, 18th March Close to student access: 5pm on Friday, 25st March
2 Open for student access: 9am on Friday 25nd March Close to student access: 5pm on Friday 1st April
3 Open for student access: 9am on Friday 1st April Close to student access: 5pm on Friday 8th April
4 Open for student access: 9am on Friday 8th April Close to student access: 5pm on Friday 15th April
5 Open for student access: 9am on Friday 15th April Close to student access: 5pm on Friday 22nd April
6 Open for student access: 9am on Friday 22nd April Close to student access: 5pm on Friday 29th April
7 Open for student access: 9am on Friday 29th April Close to student access: 5pm on Friday 6th May
8 Open for student access: 9am on Friday 6th May Close to student access: 5pm on Friday 13th May
9 Open for student access: 9am on Friday 13th May Close to student access: 5pm on Friday 20th May
10 Open for student access: 9am on Friday 20th May Close to student access: 5pm on Friday 27th May
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.
Instructions
1. Log on to your LearnJCU subject site
2. Click on ‘Assessment Task 1 – Online Quiz’ folder
3. When first attempting the first online quiz, it is important to click on the quiz. This will share your
user information to create your profile for the quiz. Please ensure you carefully read and follow
all question instructions i.e. a question may require you to arrange your answer in alphabetical
order, while this may seem irrelevant to your learning, it is a skill to be able to read and follow
instructions appropriately.
4. Click on the submit button after each question has been answered (this uploads your answer to
the assessment system). Ensure all answers have been submitted prior to the end of the quiz
timer.
Submission Requirements
It is important to ensure you are familiar with the online quiz submission process:
• You must attempt the quiz within the 7-day timeframe.
• Each quiz is timed and is 70 minutes in duration.
• You have only one (1) attempt for each quiz.
• Ensure the quiz is attempted using either Mozilla Firefox or Google Chrome. DO NOT USE
INTERNET EXPLORER OR SAFARI OR MICROSOFT EDGE as there are known issues with the
functionality of the online quizzes when using these browsers. There is a web browser checking
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tool on the login page of LearnJCU:
https://help.blackboard.com/Learn/Student/Getting_Started/Browser_Support/Browser_Check
er
• Ensure pop-ups are enabled in your web browser.
• Do not attempt an online test or quiz on a mobile device, tablet or smart phone.
• To avoid any technical problems such as internet drop out or screen freeze, please ensure you
are working on a PC/Mac desktop or laptop with a reliable internet connection.
• If you experience technical difficulty while completing a quiz, WileyPlus will allow you to
immediately close down your web browser and reopen it and continue working on the quiz,
providing there is time remaining on the quiz timer. If you follow this procedure and are unable
to continue working on the quiz, please take a full screen image of your computer screen and
contact your lecturer immediately. Technical assistance can only be provided while the quiz is
open to student access. No recourse will be provided to students who enter the quiz within 1
hour of closing time of the quiz.
• 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.
•
Feedback on the weekly online quizzes will be available after the submission deadline for each
quiz in the WileyPlus Gradebook.
• Click on the quiz and then select the individual question. Correct answers are coloured
green, incorrect answers are coloured red.
• Click on the ‘Show Answer’ button underneath their answer to obtain feedback on the
correct answers.
Note: Students will be provided with notification of all date changes via a memo and announcement in
classes and on LearnJCU.
ASSESSMENT TASK 1: CRITERIA SHEET
There is no criteria sheet of this assessment item.
ASSESSMENT ITEM 2: COMPARATIVE ANALYSIS ESSAY
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Aligned subject learning
outcomes
SLO 2: prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: interpret and evaluate financial information for internal and external decision-
making for business
CLO 5: model ethical, sustainable and socially responsible standards in decision making and
professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations
through effective written and oral communication
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 Group Assessment item
Weighting and due date 30% - due at 11:59 PM on May 20, 2022
Requirements for
successful completion of
this assessment item
Students should achieve at minmum, 50% of the allocated marks for this assessment task
ASSESSMENT ITEM 2: DESCRIPTION
This assessment task aims to:
• provide students with the opportunity to explore subject topics using a real-world example
• work collaboratively on a piece of academic work
• learn from their peers regarding their own behaviour in group work
• develop skills required for financial analysis.
Instructions:
1. Log on to the subject site on Learn JCU.
2. Select assessment link.
3. Select the folder titled ‘Assessment Task 2 – Comparative Analysis Essay.
4. Download the supporting workbook and complete the requirements of parts 1, 2 and 3, to draw
information from, for the financial analysis essay. The requirements for the essay are listed in
part 4 of the workbook.
Useful Information
• Students will be assigned a company in the first tutorial class and will be expected to work
individually answering questions (Part 1 thru Part 3) about their assigned Company in their
workbook.
• Students will be allocated into groups in week 4 and will complete a group contract which will be
uploaded to a group site on LearnJCU. The group can consist of maximum of 4 members. The
group will then work together to analyse and prepare a comparative essay for the submission of
this assessment task.
• Time will be allocated in tutorial classes for group work on the assignment to facilitate and
encourage group collaboration. The tutorial classes in weeks 5, 6, and 7 will be compulsory for
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all group members to attend. Each group will be allocated a Group site on LearnJCU that will
incorporate links to the following facilities: Group Information, File Exchange, Group Discussion,
Group Journal and Send Emails. All students are required to use their Group site to document all
group activity relating to this assessment. It is also expected that all students contribute to, and
update their site regularly i.e. at least once a week.
• It will be expected that groups will also meet outside class time to discuss their progression on
the comparative essay. Groups will be expected to take notes at all group meetings on the work
assigned to each member, contribution of each member and the progress of the assignment
towards completion. The Group contract should be uploaded to the Group Site on LearnJCU. A
portion of marks will be allocated to the evidence of group collaboration.
• The group component provides the opportunity for peer learning where students can compare,
confirm and discuss the ratio analysis of their assigned company with other students, however,
each student will submit their work as an individual. It is therefore important to ensure
plagiarism does not arise in the final submission of the assignment.
Submission Requirements
Assessment must be submitted as either a Word or PDF document to the Assignment Drop Box on the
LearnJCU subject site (click on Assessment in the subject site menu). Refer to Part 4 of the Workbook
for the formatting requirements for the assignment submission.
ASSESSMENT TASK 2 RUBRIC:
Refer to the rubric on the following page:
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Rubric Assessment Task 2 – Comparative Analysis Essay: Grading Criteria (30% of assessment)
Criteria: High Distinction (85 - 100)%
Distinction
(75 - 84)%
Credit
(65- 74)%
Pass
(50- 64)%
Unsatisfactory
(0-49%)
Content Development and Analysis:
Logical flow, critical analysis, clear and
relevant outcomes, concise and cohesive.
SLO2, SLO3, CLO 1, CLO 5, CLO 8
Weight: 40%
Demonstrates a high ability to
organise content in a logical,
concise and cohesive manner.
Sound critical analysis and
outcomes supported with clear
evidence.
Demonstrates a sound ability
to organise content in a
logical, concise and cohesive
manner. Basic critical analysis
and most outcomes supported
with evidence.
Demonstrates some ability to
organise content in a logical,
concise and cohesive manner.
Basic critical analysis and some
outcomes supported with
evidence.
Demonstrates a basic ability to
organise content in a logical,
concise and cohesive manner.
Basic critical analysis and
minimal outcomes supported
with evidence.
Failure to demonstrate basic
analysis and shows no or
minimal evidence of the use of
analytical techniques.
Outcomes are not supported
with evidence.
Data Manipulation and Presentation:
Ability to appropriately apply financial
decision making tools in the
examination of business reports.
SLO2, SLO3, CLO1, CLO 5, CLO 8
Weight: 35%
Data has been appropriately
manipulated using suitable
formula or equations that have
enabled the ability to correctly
identify trends and draw
suitable accurate conclusions
regarding financial analysis.
Data has been appropriately
manipulated using suitable
formula or equations that have
enabled the ability to identify
trends and conclusions at an
intermediate level.
Data has been appropriately
manipulated using suitable
formula or equations. Data
contains some errors.
Demonstrates the ability to
identify trends and conclusions
at sound level.
Demonstrates the ability to
manipulate data using formula or
equations. Data contains errors.
Demonstrates the ability to
identify trends and conclusions at
a basic level.
Failure to manipulate data or
manipulation is fundamentally
flawed for the purpose of
financial analysis
Conclusions and
Recommendations:
Concise and logical link to the report;
recommendation flows from the
conclusion and adds value to the
report user.
SLO3, CLO 1, CLO 5, CLO 8
Weight: 15%
Conclusions are concise and
logically linked to the body of the
report. The outcome in the form
of a recommendation flows from
the conclusion/ critical issue
adding customer value.
Conclusions provide strong links
to the body of the report. The
outcome in the form of a
recommendation is linked to the
conclusion/critical issue adding
customer value.
Conclusions provide sound
links to the body of the report.
The outcome in the form of a
recommendation is loosely
linked to the conclusion/critical
issue adding some customer
value.
Conclusions provide basic links to
the body of the report. The
outcome in the form of a
recommendation is loosely linked
to the conclusion/critical issue
adding limited customer value.
Conclusions provide little or no
links to the body of the report.
The outcome in the form of a
recommendation is not linked
to the conclusion/ critical issue
and no added customer value is
evident.
Presentation and Style
Convey information clearly and
fluently, in high quality written form
appropriate for target audiences.
Weight: 5%
Presented work is expressed
coherently and concisely with
no grammar and or spelling
errors.
Employs appropriate language,
communicates clearly and
concisely with minimal errors.
Incorporates appropriate
language that generally
conveys meaning to readers.
Writing may include some
errors in grammar and or
spelling.
Uses a basic understanding of
language that conveys ideas
with a number of discrepancies
pertaining to grammar and or
spelling.
Presented work that
demonstrates a lack of literacy
and rudimentary writing skills.
Does not convey specific
meaning to target audience.
Sources and Evidence
Research evidence, accurate, credible,
relevant, current data sources
referenced in appropriate style.
Weight: 5%
Demonstrates highly effective
use of relevant research
evidence from an array of
related sources to support
ideas that are appropriate for
the style of writing. Accurate
referencing.
Demonstrates consistent use of
relevant research evidence
from an array of related
sources to support ideas that
are appropriate for the style of
writing. Accurate referencing.
Demonstrates intermediate use
of relevant research evidence
from an array of related sources
to support ideas that are
appropriate for the style of
writing. Referencing contains
minor errors.
Demonstrates basic use of
relevant research evidence
from an array of related
sources to support ideas that
are appropriate for the style of
writing. Referencing contains
some errors.
Failure to demonstrate basic
use of relevant research
evidence from an array of
related sources to support ideas
that are appropriate for the
style of writing. No or
inaccurate referencing.
Total score out of 100 converted to a total of 30 for the comparative analysis essay Total: / 100
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ASSESSMENT ITEM 3: EXAMINATION
Aligned subject learning
outcomes
SLO 2: prepare financial information to assist in decision making for both internal and
external stakeholders
SLO 3: interpret and evaluate financial information for internal and external decision-
making for business
CLO 5: model ethical, sustainable and socially responsible standards in decision making
and professional practice
CLO 8: select, analyse and interpret quantitative and qualitative data, using appropriate
methodologies and applications and convey findings and recommendations through
effective written and oral communication
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
Weighting and due date 50%
Requirements for
successful completion of
this assessmen item
Students need to achieve an overall percentage of 50% or more across all 3 assessment
tasks, therefore a student may not need to pass the final exam in order to pass this subject.
If examination, include
Duration
3 hours with additional time for uploading the exam results. Further information regarding
the format and timing of the final exam will be provided when the examination timetable is
published.
See Learning, Teaching and Assessment Policy, Learning, Teaching and Assessment Procedure, Special Consideration
Procedure, Examinations Procedure
ASSESSMENT ITEM 3: DESCRIPTION
The examination will consist of short answer theory questions and practical exercises/problem
questions. The questions will be similar in nature to those covered in class; therefore, the best form of
revision will be to work questions, exercises or problems. A sample paper will be provided for students
during the teaching period.
The examination aims to:
• Examine knowledge and application of skills learned throughout the study period. Please refer
to the Examination Memo for specific information regarding format and preparation for the final
examination.
• Students will be provided with information regarding the format, topics covered and
examination requirements towards the end of the study period.
Useful Information
• The final exam timetable is published 5 weeks before the commencement of the exam period
and will be published on estudent at the beginning of week 7 of the study period. Please refer to
the Important Dates calendar for the scheduled examination period:
https://www.jcu.edu.au/students/important-dates
• Assessment items and final grades will be reviewed through moderation processes (Learning,
Teaching and Assessment Policy, 5.13-5.18). It is important to be aware that assessment “is
always subject to final ratification following the examination period and that no single result
represents a final grade in a subject” (Learning, Teaching and Assessment Policy, 5.22.).
• Students can review their examination script after the final results have been released on
request.
ASSESSMENT TASK 3: CRITERIA
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Students should aim to achieve 50% on the final examination, however, note, a passing grade is awarded
in this subject if a student achieves an overall grade across all 3 assessment tasks of 50%. Note that
students can review their exam script following the exam and a marking guide should be used to explain
how marks were calculated.
3 Submission and return of assessment
3.1 Submission of assessment
Refer to Section 2.4 and LearnJCU subject site for detailed information for submission of assessment.
3.2 Late submissions
The Learning, Teaching and Assessment Procedure (3.1.8d) outlines a uniform formula of penalties
imposed for submission of an assessment item after the due date. This formula is 5% of the total
possible marks for the assessment item per day including part-days, weekends, and public holidays. If
submitted after 20 days, the assessment item thus would be awarded 0 marks (i.e. 5% x 20 = 100% of
total possible marks in penalties). For assessment items weighted 0%, and submitted after 10 days a
DNS grade is awarded.
3.3 Special Consideration (including deferrals and extensions)
You are encouraged to access equity measures if you are affected by extenuating circumstances while
undertaking the subject. JCU’s Special Consideration Procedure requires that you must must make
yourself available for assessments and examinations at the scheduled times and extensions or deferrals
for an assessment item due to previously scheduled commitments such as weddings or holidays, will not
be granted.
All Special Consideration requests can be applied for through the Special Consideration application
form. The form is linked to the Special Consideration Procedure and also available on the Student
Forms webpage.
3.4 Academic Integrity
You are are required to complete the Coursework Academic Integrity Modules available in your
LearnJCU site.
All non-examination items of assessment are required to be submitted with the Assessment Declaration
available through LearnJCU. The Assessment Declaration contains statements relating to academic
integrity under the Coursework Academic Integrity Policy and Procedures. All instances of academic
misconduct are treated very seriously by the University and students may be severely penalised for
committing any form of academic misconduct.
For more information regarding academic integrity, see
https://www.jcu.edu.au/students/learningcentre/academic-integrity
3.5 Return of assessment
Assessment Task 1 – Online Quizzes: Feedback will be available in the WileyPlus Gradebook on LearnJCU
after each quiz has closed to student access. When all of the online quizzes have been completed, the
best 6/10 quizzes will be calculated and the overall mark will be transferred to the LearnJCU Grade
Centre to enable students to see their overall mark prior to sitting the final exam.
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Assessment Task 2 – Comparative analysis essay will be marked and returned to students prior to the
final exam.
The requirements for an assessment’s return date, time and manner will be determined by the Subject
Coordinator in line with the JCU Learning, Teaching and Assessment Procedures. Feedback will be given,
and you can discuss your assessment with the marker as per clause 3.5 of the Learning, Teaching and
Assessment Procedures. You will be informed of your grade for every component of assessment in the
subject under clause 3.5.1 and 3.5.2 of the Learning Teaching and Assessment Procedures.
3.6 Review of assessment
Assessment items and final grades will be reviewed through moderation processes (Learning, Teaching
and Assessment Procedures, 3.6). It is important to be aware that assessment results “must always
undergo final ratification for each study period. No single grade or mark represents a final result in a
subject” (Learning, Teaching and Assessment Procedures, 3.7.4.).
Assessment in this subject may involve the use of Respondus with camera surveillance or
webcams. Respondus can record an assessment attempt, and that recording will be used for the
investigation of cheating or any other conduct which may contravene JCU Policies and
Procedures. Footage will only be accessed by persons authorised by the University to do so and
may be shared with internal or external investigators. The footage constitutes Personal Information and
will be stored and accessed in accordance with JCU’s Information Privacy Policy.
Students can seek a review of individual assessment pieces through the process identified in clause 3.8
of the Learning, Teaching and Assessment Procedures.
Students can seek a review of the final subject result through the process contained in the Review and
Appeal of a Final Subject Result Procedure.
Oral Defence
In light of changing COVID19 restrictions, face to face invigilated examinations will only be offered in
accredited programs.
A student may be unable to sit their invigilated examination in the following circumstances:
o where the student is in self-isolation; or
o location/ area within a lockdown phase where invigilation is not feasible; or
o no venue/ invigilation in the vicinity could be found.; or
o international student living off shore
Students who meet those circumstances are approved to sit an online examination. This online
examination will be treated as a Special Assessment under the Special Consideration Procedure.
Due to accreditation requirements student authorship of assessment responses must be assured.
Therefore, students will be randomly selected to provide an oral defence via Zoom. All students who
undertake an alternative exam in lieu of the face-to-face invigilated exam will provide an oral defence
for at least one exam in a study period. Please note this process is only required for subjects with
invigilated face to face examinations on campus.
It is the student’s responsibility to be available for a video zoom call. Failure to do so will result in their
grade being withheld. Academic misconduct proceedings will commence for students who fail the oral
defence of their exam paper.
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4 Learning and teaching in this subject 4.1 Subject calendar
Please note, the sequence of some topics may change due to staff availability, resourcing, or due to unforeseen circumstances. Please monitor
announcements made via LearnJCU.
Week/Module Topic Readings prior to lecture Workshop Questions
Tutorial Questions Relationship to assessment
1 17/03/22
Topic 1: Introducing Accounting,
Corporate Governance and Business
Structures
Watch pre-recorded lecture
recordings
Readings: Chapter 1:
Chapter 2 :
Chapter 3:
1.35,
2.10, 3.34 ,
3,39 ,3.40
1.1, 1.2, 1.6, 1.7,
2.14, 2.28, 2.41
3.5, 3.6, ,3.26, 3.27,
Quiz
Quiz 1-open 9am 18/3 & close 5pm 25/3(70 mins)
2 24/03/22 Topic 2: Business Transactions
Watch pre-recorded lecture
recordings
Reading:: Chapter 4
4.29
4.5, 4.6, 4.9, 4.16, 4.17,
4.19, 4.20, 4.27
Quiz, Comparative Analysis Essay, Examination
Quiz 2-open 9am 25/3 & close 5pm 1/4
3 31/03/22 Topic 3: Statement of Financial Position
Watch pre-recorded lecture
recordings
Reading: Chapter 5
5.28, 5.34
5.4, 5.7, 5.8, 5.13, 5.16,
, 5.19, 5.20
Quiz, Examination
Quiz 3-Open 9am 1/4 & Close 5pm 8/4
4 07/04/22
Topic 4: Statement of Profit or Loss,
Statement of Changes in Equity and
Statement of Cash Flow
Watch pre-recorded lecture
recordings
Reading: Chapter 6 and
Chapter 7
Try- Us
services
exercise, 6.12,
6.25, Cash
flow activity
sheet in
(Subject
folder), 7.22
6.4, 6.5, 6.8, 6.14, 6.15,
6.19, 6.23, 6.29,
7.4, 7.8, 7.16, 7.18,
7.33
Quiz, Comparative Analysis Essay, Examination
Quiz 4-Open 9am 8/4 & Close 5pm 15/4(Chapter 6
ONLY)
Note: The first census date is Thursday 7th April 2022, PH falls on Friday 15th April (Good Friday)
5 14/04/22 Topic 5: Analysis and Interpretation of Financial Statements(Part 1)(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapter 8
8.27. 8.28,
Class activity
8.4, 8.6, 8.11, The
remainder of the
session will focus on
Quiz, Comparative Analysis Essay, Examination
Quiz 5-Open 9am 15/4 & Close 5pm 22/4( Cash
Flow Chapter 7 ONLY)
Page 17 of 18
Week/Module Topic Readings prior to lecture Workshop Questions
Tutorial Questions Relationship to assessment
in(Subject
folder)
the group assignment,
use of EXCEL ( Video
presentation)
LR LECTURE RECESS: 18/4/22 – 22/4/22 Note: Last date to withdraw without academic penalty is Friday 29th April 2022
6 28/04/22
Topic 6 :Analysis and Interpretation of
Financial Statements(Part 2)
(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapter 8 continued
8.38
8.47, remainder of
session will focus on
group assignment
Quiz, Comparative Analysis Essay, Examination
Quiz 6-Open 9am 22/4 & Close 5pm 29/4( Topic 5
and 6) 80 mins
7 05/05/22 Topic 7: Capital Investment and Financing the Business(Compulsory)
Watch pre-recorded lecture
recordings
Reading: Chapters 12 and 13
12.35, 13.17
12.3, 12.4, 12.24,
13.4, 13.5, 13.7, 13.12,
13.24, 13.27
Quiz, Comparative Analysis Essay
Quiz 7-Open 9am 29/4 & Close 5pm 6/5
8 12/05/22 Topic 8: Budgeting
Watch pre-recorded lecture
recordings
Reading: Chapter 9
9.21, 9.30
9.3, 9.4, 9.6, 9.12, 9.16,
9.22, 9.27, 9.31, 9.51
Quiz, Examination
Quiz 8-Open 9am 6/5 & Close 5pm 13/5
9 19/05/22 Topic 9: Cost-Volume-Profit Analysis
Watch pre-recorded lecture
recordings
Reading: Chapter 10: sections
10.1 to 10.6
10.30
10.3 — 10.5, 10.9,
10.17, 10.21,10.22,
10.29,
Quiz, Examination
Quiz 9-Open 9am 13/5 & Close 5pm 20/5
Comparative Analysis Essay due 11: 59 pm 20/5
10 26/05/22 Topic 10: Sustainability and Ethics in Business and Revision
Watch pre-recorded lecture
recordings
Reading: Chapter 1: sections 1.7
& 1.8, Chapter 2 sections 2.6 &
2.7
1.20, 2.14,
2.52, 2.54
1.8, 1.9, 1.11, 1.13,
1.16, 1.17, 1.18,
1.19,1.21, 2,27,
Quiz, Examination
Quiz 10-Open 9am 20/5 & Close 5pm 27/5
Chapter 2 and 3)
SV STUDY VACATION: 30/5/22 – 3/6/22
EXAMINATION PERIOD: 6/6/22 – 17/6/22
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4.2 Learning and teaching activities/expectations
This subject is based an active and immersive learning approach.
Learning Activity Internal
students
Lecture content recordings
Pre-recorded lecture content per week will be uploaded to the LearnJCU site ●
Interactive face to face workshop
Weekly workshops will be facilitated. The workshop will include learning activities,
group discussions etc.
●
Student learning materials
Materials available on LearnJCU including textbook, readings, learning activities, case
studies etc.
●
Student Consultation
1 hour consultation session. Lecturer available to meet via appointment
●
