Students
ACCG8226 – CA - Business Performance
2025 – 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
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|---|---|
| Credit points |
Credit points
10
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| 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.
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| Corequisites |
Corequisites
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| Co-badged status |
Co-badged status
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| 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 2 | 40% | Yes | 20/10/2025 |
| CA - Workshop participation and Communication | 10% | No | 30 Oct or 1 Nov 2025 |
| CA - Written Submission 1 | 20% | No | 19/11/2025 |
| MQ Final Exam | 30% | No | 10/11/2025 |
CA - Written Submission 2
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 20/10/2025
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: Case study/analysis
Indicative Time on Task 2: 10 hours
Due: 30 Oct or 1 Nov 2025
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.
CA - Written Submission 1
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 19/11/2025
Weighting: 20%
Students are required to apply their knowledge to discrete, scenario-based questions relating to topics covered in weeks 1-3 (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: 10/11/2025
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.
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 |
22 Sep |
1. Strategic foundations of business performance 1.1 Strategic performance 1.2 Key performance indicators 1.3 Strategic Dashboard reporting 1.4 Develop and communicate information and advice |
1. Monday Lecture 2. Tuesday Workshop (cover lecture week 1)
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2 |
29 Sep |
2. Managing and monitoring business performance 2.1 Integrating strategy into business planning 2.2 Working capital management |
1. Monday Lecture 2. No workshop this week |
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3 |
7 Oct |
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 |
1. Monday Lecture will be cancelled due to public holiday. A recorded lecture will be provided online. 2. Tuesday Workshop (cover lecture weeks 2 and 3)
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4 |
13 Oct |
3. Strategic decision-making for business performance 3.1 Navigating uncertainty: sensitivity analysis in business decisions 3.2 Capital budgeting and investment decisions |
1. Monday Lecture 2. Tuesday Workshop (cover lecture week 4)
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5 |
20 Oct |
3. Business decisions - improving business performance 3.3 Overview of business valuations |
1. Monday Lecture 2. Tuesday Workshop (cover lecture week 5) |
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6 |
27 Oct |
4. Assessing financing options 4.1 Capital structure 4.2 Dividend policy 4.3 Financing options |
1. Monday Lecture 2. Tuesday Workshop (cover lecture week 6 and more of week 5)
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7 |
3 Nov |
Revision and Preparation for the MQ Exam |
1. Monday Lecture |
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8 |
10 Nov |
MQ Exam |
1. Monday Lecture time |
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:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Assessment Procedure
- Complaints Resolution Procedure for Students and Members of the Public
- Special Consideration Policy
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/
Academic Success
Academic Success provides resources to develop your English language proficiency, academic writing, and communication skills.
- Workshops
- Chat with a WriteWISE peer writing leader
- Access StudyWISE
- Upload an assignment to Studiosity
- Complete the Academic Integrity Module
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:
- IT Support
- Accessibility and disability support with study
- Mental health support
- Safety support to respond to bullying, harassment, sexual harassment and sexual assault
- Social support including information about finances, tenancy and legal issues
- Student Advocacy provides independent advice on MQ policies, procedures, and processes
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 2025.03 of the Handbook