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Accountancy & Business Law

BSNS 101 - Accounting and Financial Information

Note: The following regulations are taken from the 2006 Calendar and supplementary material; point values have not yet been updated (i.e. multiplied by three) to accord with the revised points system being introduced in 2007.

(summer school & each semester) 0.15 EFTS 18 points

An introduction to using accounting and financial information in business decision making, and the limits of such information.

Restrictions:
ACCT 101, ACCT 112, ACCT 113, FINC 101, MANV 101, MANV 202

Class Contact:
Lectures: 3 x 50 minute lectures per week
Tutorials: 1 x 50 minute tutorial per week

Content:
- Introduction to general accounting and financial information – use and limits in business
- Introduction to general purpose financial statements produced by most organisations – the balance sheet, the profit and loss account and the cash flow statement.
- Analysis and interpretation of financial statements
- Evaluation of different approaches to financing business operations.
- Introduction to capital investments, risk and return and financial markets.
- Principles and techniques used by organisations in making capital investment decisions and operational decisions
- Planning and decision making


Assessment:

Tutorial Assessments (30%)
Mid-semester test (35%)
Final exam (35%)

Course Outline BSNS101 Course Outline S1 2008