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  • You are a student who is currently offshore and unable to enter Australia.
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ACCT1100 Business Reporting and Analysis

6 points
(see Timetable)
Semester 1OnlineOnline flexible
Details for undergraduate courses
  • Level 1 core unit in the Agribusiness and Agricultural Science; Agribusiness major sequences
The unit 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 unit commences with an introduction to the use of business reports and the role of accounting in decision making for various users. Financial reports are then discussed, with a focus on the preparation and analysis of financial statements from the perspectives of business report users (stakeholders). The unit also includes an introduction to the basic financial decision tools, the use of past and future-oriented information, capital budgeting techniques and the application of cost-volume-profit analysis.Limitations of financial data will also be discussed in the unit.
Students are able to (1) explain the role of accounting in decision making for various users.; (2) explain the difference between income, expenses, assets, liabilities and equity.; (3) describe the characteristics of business transactions and the concept of duality.; (4) apply principles of financial statement analysis for decision making purposes; (5) explain the role of cost-volume-profit techniques on profit planning; (6) explain the nature and scope of investment decisions and understand three principal capital budgeting techniques; (7) described the importance of appropriate methods of financing the business and describe short and long-term methods of finance.; and (8) describe the limitations of financial information..
Indicative assessments in this unit are as follows: (1) quizzes; (2) group assignment including presentation; and (3) student reflection. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s)
Professor Jac Birt
Unit rules
ACCT1101 Financial Accounting; FINA1221 Introduction to Finance
Contact hours
Up to 3 hours per week

Accounting: Business Reporting for Decision Making, 7th Edition (Birt, Bond, Chalmers, Brooks, Oliver)

  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
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  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.