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ACCG8226 – CA - Business Performance

2024 – Session 2, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Sophia Su
sophia.su@mq.edu.au
Amy Tung
manamy.tung@mq.edu.au
Credit points Credit points
10
Prerequisites Prerequisites
Admission to MProfAccg and (ACCG6011 and ACCG6014 and ACST6003 and ECON6049 and ACCG8225) Students must successfully complete CA - Ethics and Business module prior to enrolling in this unit. Students should directly enroll in the Ethic and Business module directly with CA ANZ.
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

Business performance is concerned with equipping students with skills for critiquing the performance of a business and supporting business decision making. The ability to critique the performance of a business and provide advice in the execution of business strategy is an essential skill for Accountants. In this unit, students apply appropriate financial models in conjunction with non-financial factors in order to evaluate alternatives and determine appropriate business solutions. Students analyse financial and non-financial factors and develop a model that incorporates sensitivity analysis to support business investment decisions. Students then evaluate funding options to support these investment decisions. By engaging in activities and assessments, students develop and demonstrate skills for communicating their insights and recommendations to a variety of audiences.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • ULO2: Advise on investment and funding options to support business decision-making.
  • ULO3: Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • ULO4: Apply an ethical approach in assessing business performance and decision-making.

Assessment Tasks

Name Weighting Hurdle Due
CA - Written Submission 1 20% No 12/08/2024
MQ Final Exam 30% No 03/09/2024
CA - Written Submission 2 40% Yes 11/09/2024
CA - Workshop participation and Communication 10% No 22 or 24 August 2024

CA - Written Submission 1

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 12/08/2024
Weighting: 20%

 

Students are required to apply their knowledge to discrete, scenario-based questions relating to topics covered in weeks 1-2 (According to MQ’s weekly schedule).

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.

MQ Final Exam

Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: 03/09/2024
Weighting: 30%

 

Students are expected to sit and complete the MQ final exam.

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Advise on investment and funding options to support business decision-making.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • Apply an ethical approach in assessing business performance and decision-making.

CA - Written Submission 2

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 11/09/2024
Weighting: 40%
This is a hurdle assessment task (see assessment policy for more information on hurdle assessment tasks)

 

Students apply their knowledge to scenario-based questions that support strategic business decisions

Students are expected to complete and pass the CA final written submission to pass the unit.

 

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Advise on investment and funding options to support business decision-making.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • Apply an ethical approach in assessing business performance and decision-making.

CA - Workshop participation and Communication

Assessment Type 1: Participatory task
Indicative Time on Task 2: 10 hours
Due: 22 or 24 August 2024
Weighting: 10%

 

Students attend a Virtual workshop (organised by CA), working in groups to complete tasks relating to communicating with stakeholders about an organisation’s performance and providing advice to support decision-making.

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Delivery and Resources

Required and Recommended Texts and/or Materials

CA study guide and any other resources provided on CA learning platform.

Unit Web Page

The web page for this unit can be found at: http://ilearn.mq.edu.au.

You should also contact the IT helpdesk if you need assistance with using this website. Alternatively, use the help feature provided. Make sure that when you have finished website that you Log Out. Failure to do so could allow unauthorised access to your account.

The following information will be available on the website:

• Assessment guide

• Important announcements

• Lecture notes

• Staff contact details

• Other relevant material

You are encouraged to regularly check the website and use it as an information and resource center to assist with your learning.

Unit Schedule

Week

Week Commencing

Chapter and topics

Lectures (online)

and Workshops (on Campus)

1

15th July

1. Performance management

1.1 Strategic performance

1.2 Key performance indicators

1.3 Dashboard reporting to support decision-making

1.4 Develop and communicate information and advice

1.Tuesday Lecture

2.Thursday Workshop (cover lecture week 1)

 

   

 

2

22nd July

2. Managing and monitoring business performance

2.1 Business planning

2.2 Working capital management

1. Tuesday Lecture

  

3

29th July

2. Managing and monitoring business performance

2.3 Segment profitability analysis

2.4 Target costing, supply chain analysis and outsourcing

2.5 Analysing performance and reporting

2.6 Applying professional judgement

2.7 Ethics in decision making

1. Tuesday Lecture

2. Thursday Workshop (cover lecture weeks 2 and 3)

   

4

5th August

3. Business decisions - improving business performance

3.1 Dealing with uncertainty in decision making

3.2 Capital budgeting and investment decisions

1. Tuesday Lecture

2. Thursday Workshop (cover lecture week 4)

  

5

12th August

3. Business decisions - improving business performance

3.3 Business valuations

1. Tuesday Lecture 

2. Thursday Workshop (cover lecture week 5)

6

 19th August

4. Assessing financing options

4.1 Capital structure

4.2 Dividend policy

4.3 Financing options

1. Tuesday Lecture 

2. Thursday Workshop (cover lecture week 6 and more of week 5)

7

26th August

Revision and Preparation for the MQ Exam

1. Tuesday Lecture

8

2nd September

MQ Exam

1. Tuesday Lecture 

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct

Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

The Writing Centre

The Writing Centre provides resources to develop your English language proficiency, academic writing, and communication skills.

The Library provides online and face to face support to help you find and use relevant information resources. 

Student Services and Support

Macquarie University offers a range of Student Support Services including:

Student Enquiries

Got a question? Ask us via the Service Connect Portal, or contact Service Connect.

IT Help

For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/. 

When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.

Unit information based on version 2024.02 of the Handbook