• Class Number 4825
  • Term Code 3030
  • Class Info
  • Unit Value 6 units
  • Mode of Delivery Online
    • Dr Sorin Daniliuc
    • Eunice Khoo
    • Dr Sorin Daniliuc
  • Class Dates
  • Class Start Date 24/02/2020
  • Class End Date 05/06/2020
  • Census Date 08/05/2020
  • Last Date to Enrol 02/03/2020
SELT Survey Results

The course focuses on the nature and scope of business reporting and the need for financial and non-financial information for business decision-making. It provides students with fundamental financial management knowledge in the contemporary business environment. The course commences with an introduction to the use of business reports and the financial reporting regulatory environment. The concepts of primary financial reports and specific reporting issues are then discussed, with a focus on the preparation and analysis of financial statements from the perspectives of business report users. The course proceeds with discussions on the basic financial decision tools, the use of past and future-oriented information and how the knowledge is applied to managerial decision-making, including planning, control and investment opportunities.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

  1. Understand the relationship of business reporting to the social and economic environment;
  2. Explain who are the main users of business reports, and the main purposes for which the information is used;
  3. Understand the major differences between sole traders, partnerships and companies.
  4. Distinguish between income, expenses, assets and liabilities;
  5. Apply the principle of duality to the accounting equation;
  6. Prepare an income statement, balance sheet and a statement of cash flows;
  7. Analyse financial reports with regard to key aspects of performance such as profitability, solvency and liquidity;
  8. Explain what the planning and control processes are in relation to company objectives;
  9. Evaluate investment opportunities, including cost-volume-profit analysis, capital investment decision making, and budgeting.

Research-Led Teaching

This course introduces fundamental knowledge and skills in business reporting and analysis that can be applied to real world business research applications, but also addresses the research findings related to the central accounting concepts where relevant. Students are encouraged to discuss the underlying research with their lecturers and tutors.

Examination Material or equipment

Details regarding materials and equipment that is permitted in an examination room can be found on the ANU website:


Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:


You will be provided with a calculator (HP Scientific Calculator 300s+) for the final examination. You will also have access to a CBE issued dictionary (Australian Mini Oxford dictionary, fourth edition) for the final examination.

Required Resources

Birt, J., K. Chalmers, S. Maloney, A. Brooks, J. Oliver and D. Bond, 2020. Accounting: Business Reporting for Decision Making, 7th Edition, John Wiley & Sons Australia Ltd (hybrid version – hard copy + ebook ISBN 9780730369325). 

You are expected to have access to a copy of the prescribed book for the duration of the semester. The book can be purchased online from https://www.wiley.com/en-cn/Accounting%3A+Business+Reporting+for+Decision+Making%2C+7th+Edition-p-9780730369295. ANU Library has organised access to the ebook version via https://library.anu.edu.au/record=b6458354, but only for 3 concurrent users at any one time.

You will be provided with a calculator (HP Scientific Calculator 300s+) for the final examination. You will also have access to a CBE issued dictionary (Australian Mini Oxford dictionary, fourth edition) for the final examination.

Staff Feedback

Students will be given feedback in the following forms in this course:

  • verbal or written feedback during online consultation with lecturers and tutors.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information


Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Misconduct Rule.



Email and the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.


Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations. Notifications of emergency cancellations of lectures or tutorials will be posted on Wattle as soon as possible.

Class Schedule

Week/Session Summary of Activities Assessment
1 Introduction to accounting and business decision making
2 Business structures Recording business transactions I
3 Recording business transactions II
4 Measuring and reporting financial position (Balance Sheet)
5 Measuring and reporting financial performance (Income Statement)
6 Analysis and interpretation of financial statements
7 Measuring and reporting cash flows I (Cash flow statement)
8 Measuring and reporting cash flows II (Cash flow statement)
9 Planning and budgeting
10 Introduction to cost behaviour, cost volume-profit analysis, relevant costing
11 Capital investment decisions
12 Working capital management and financing the business

Assessment Summary

Assessment task Value Learning Outcomes
Final exam 100 % 1,2,3,4,5,6,7,8,9

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details


ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.


Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. Please check ANU Timetabling for further information. Exam scripts will not be returned. Students may review their exam scripts by appointment during scheduled sessions at the RSA School Office.

Assessment Task 1

Value: 100 %
Learning Outcomes: 1,2,3,4,5,6,7,8,9

Final exam

The final exam may assess all topics. It will be a centrally administered closed book examination of 3 hours duration. Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. Please check ANU Timetabling for further information. Exam scripts will not be returned. Students may review their exam scripts by appointment during scheduled sessions at the RSA School Office.

You will be provided with a calculator (HP Scientific Calculator 300s+) for this exam. Only calculators provided by the Examinations Office on the day of the exam are permitted in the exam room. You will also have access to a CBE issued dictionary (Australian Mini Oxford dictionary, fourth edition).

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. At its heart, academic integrity is about behaving ethically, committing to honest and responsible scholarly practice and upholding these values with respect and fairness.

The ANU commits to assisting all members of our community to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to be familiar with the academic integrity principle and Academic Misconduct Rule, uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with.

The Academic Misconduct Rule is in place to promote academic integrity and manage academic misconduct. Very minor breaches of the academic integrity principle may result in a reduction of marks of up to 10% of the total marks available for the assessment. The ANU offers a number of online and in person services to assist students with their assignments, examinations, and other learning activities. Visit the Academic Skills website for more information about academic integrity, your responsibilities and for assistance with your assignments, writing skills and study.

Online Submission

Not applicable

Hardcopy Submission

Not applicable

Late Submission

Not applicable

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

Dr Sorin Daniliuc

Research Interests

Sorin’s research interests include corporate governance, corporate restructuring and mergers and acquisitions.

Dr Sorin Daniliuc

Eunice Khoo

Research Interests

Eunice Khoo

Dr Sorin Daniliuc

Research Interests

Dr Sorin Daniliuc

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions