Students

ACCG8226 – CA - Business Performance

2025 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Amy Tung
manamy.tung@mq.edu.au
TBA
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 12th May
CA - Workshop participation and Communication 10% No 22nd May or 24th May
CA - Written Submission 2 40% Yes 11th June
MQ Final Exam 30% No 4th June

CA - Written Submission 1

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 12th May
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.

CA - Workshop participation and Communication

Assessment Type 1: Participatory task
Indicative Time on Task 2: 10 hours
Due: 22nd May or 24th May
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 2

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 11th June
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.

MQ Final Exam

Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: 4th June
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

Assessments

1

14th April

1. Strategic foundation of business performance

1.1 Strategic performance

1.2 Strategic key performance indicators

1.3 Strategic dashboard reporting 

1.4 Developing and communicating information and advice

 

2

21st April

2. Managing and monitoring business performance

2.1 Integrating strategy into business planning

2.2 Working capital management

 

3

28th April

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

 

4

5th May

3. Strategic decision-making for business improvement

3.1 Navigating uncertainty: sensitivity analysis in business decisions

3.2 Capital budgeting and investment decisions

 

 

5

12th May

3. Strategic decision-making for business improvement

3.3 Overview of business valuations

 12th May - CA Assessment 1 due

6

19th May

4. Assessing financing options

4.1 Capital structure

4.2 Dividend policy

4.3 Sources of finance

22nd May or 24th May - CA Assessment 2: Workshop activities

7

 26th May

Revision and Preparation for the MQ Exam

 

8

2nd June

MQ Final Exam

 

4th June - MQ Final Exam

9

9th June

 

 11th June – CA Assessment 3  due  

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.

Grading Policy

MQ component

CA

  component

Overall

(MQ Final Grade)

Recommended Actions

Pass

Pass

Pass

 

Fail

Pass

Pass

 

Pass

Fail

Incomplete

Re-enrol with CA ANZ ONLY

Pass

FA

Incomplete

Re-enrol with CA ANZ ONLY

Fail

Pass

Fail

Re-enrol with MQ ONLY

Fail

Fail

Fail

Re-enrol with MQ and CA ANZ

Fail

FA

FA

Re-enrol with MQ and CA ANZ

 

  • If a student passed the MQ component but failed the CA component, an Incomplete grade (UL) will be given. Student must re-enrol in the failed unit with CA ANZ in the following session by submitting a CA Unit Enrolment form in AskMQ. If the student does not undertake the CA component in the following session, the UL grade will be changed to a Fail (F) grade.
  • If a student deferred the CA component in the session enrolled with MQ, they must inform Macquarie Business School (MQBS) by submitting an Ask.mq enquiry, so the grade can remain as UL for a session. Please note that the student will need to complete the CA component in the following session and based on the CA result, the grade will be finalised.
  • If a student has failed the same CA component twice, the MQ Incomplete grade will be changed to a Fail grade, and the student will need to re-enrol in the failed unit with MQ and CA ANZ in the following session.
  • The UL grade will only be kept for one session.
  • Please note that all CA assessments are compulsory to pass a CA unit.

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.

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 2025.02 of the Handbook