MAA103 - Accounting for Decision Making
Unit details
| Year | 2026 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Waterfront (Geelong), Online Trimester 2: Burwood (Melbourne), Online Trimester 3: Burwood (Melbourne), Waurn Ponds (Geelong), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 1: Peter Vuong Trimester 2: Egor Evdokimov Trimester 3: Yuchen Zhang |
| Prerequisite: | Nil |
| Corequisite: | Nil |
| Incompatible with: | MAAM103 |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 1 hour on-campus (livestreamed) lecture (recordings provided) and 1 x 2 hour on-campus seminar each week. |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x 1 hour recorded lecture and 1 x 2 hour online seminar (recordings provided) each week. |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
Content
This introductory unit teaches you how to use accounting information to make appropriate business decisions. You will learn to apply the fundamental concepts of double-entry accounting to record transactions, prepare financial reports, and to analyse and interpret their meaning. You will learn to use management accounting budgets and planning techniques, and will consider contemporary issues such as the role of ethics and the use of Integrated Reporting.
Learning outcomes
| ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
|---|---|---|
| ULO1 | Explain the following in relation to financial accounting: a) The role and purpose of accounting, accounting processes and systems across different business structures b) The purpose of financial statements c) The role and purpose of accounting standards d) The regulatory environment for financial reporting | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Critically apply the principles and concepts underlying accounting (including the Conceptual Framework for Financial Reporting) to record different business transactions leading to the preparation of financial statements. | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Critically apply financial statement analysis, cost-volume-profit analysis, and budgeting to aid end users in making informed decisions. | GLO1: Discipline-specific knowledge and capabilities |
| ULO4 | Collaboratively develop financial reports in the context of a group assignment. | GLO7: Teamwork |
| ULO5 | Develop or use spreadsheets to record transactions and prepare reports. | GLO3: Digital literacy |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Case Study: journals and ledgers | Excel spreadsheet | 15% | Week 6 |
| Assessment 2: (Individual) Case Study: adjusting entries and financial statements | Excel spreadsheet | 10% | Week 8 |
| Assessment 3: Part B: (Individual) Written Reflection (Self) | Part A: Excel spreadsheet Part B: 500 words | Part A: 10% Part B: 5% | Weeks 9 & 10 |
| Examination - Specified Resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning resource
The texts and reading list for MAA103 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Bring Your Own Device (BYOD)
To fully engage with Deakin's learning experiences, students must be able to access and use internet-connected devices as outlined in computing requirements at Deakin.
To support student success at Deakin, we have a bring-your-own-device (BYOD) learning environment that acknowledges that students and educators bring with them the digital tools they regularly use to complete academic tasks. These tools stay with you beyond the classroom, helping you to keep learning, explore ideas more deeply, and connect with knowledge in ways that matter to you.
Students requiring a loan device should visit our Loan Laptop webpage or students requiring longer-term assistance should visit our Student Financial Assistance webpage.
Unit Fee Information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.