BUSINESS 114 : Accounting for Decision Making

Business and Economics

2022 Semester One (1223) (15 POINTS)

Course Prescription

Examines how understanding financial, non-financial and legal information is critical to business decision making. Considers the accounting and legal requirements, issues and mechanisms that impact management of an organisation. Develops skills in analysing, interpreting and communicating accounting information.

Course Overview

BUS 114 is a core subject in the BCom/BProp designed to provide support for all Commerce majors. Whether you are a manager, entrepreneur, small business owner, or an investor, you will use accounting and legal information when making decisions and in your daily role.
BUS 114 provides an introduction to accounting and finance as well as basic analytical models that use accounting and finance data. The course aims to show you how and why accounting information matters as an integral part of decision-making processes, both inside and outside the business. Since business decisions have legal consequences, you will also examine the legal context in which businesses in New Zealand operate when making operational and strategic decisions affecting both owners and significant stakeholders.

Course Requirements

Restriction: ACCTG 101

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 5: Independence and Integrity
Graduate Profile: Bachelor of Commerce

Learning Outcomes

By the end of this course, students will be able to:
  1. Explain and analyse the language of business and its relation to the Treaty of Waitangi. (Capability 1)
  2. Explain and apply cost behaviour patterns to quantitative modelling techniques and recognise questionable decision-making attitudes when faced with basic ethical dilemmas. (Capability 1, 3 and 5.2)
  3. Apply the time value of money concept and explain how businesses can obtain capital. (Capability 1, 2 and 3)
  4. Identify appropriate business structures and relationships when making business decisions. (Capability 1 and 3)
  5. Identify, evaluate, and incorporate businesses’ transactions into financial statements and provide an interpretation of the financial statements. (Capability 1 and 2)
  6. Evaluate the performance of a business by applying technologies (variance analysis) and frameworks (balanced scorecard) and discuss the implications of these measures including ethical issues for stakeholders. (Capability 1, 2 and 5.2)
  7. Write clear legal guidance and professional emails to communicate business information. (Capability 4.2)


Assessment Type Percentage Classification
Quizzes 15% Individual Coursework
Assignments 30% Individual Coursework
Online Assessment 15% Individual Coursework
Final Exam 40% Individual Examination
Assessment Type Learning Outcome Addressed
1 2 3 4 5 6 7
Online Assessment
Final Exam
Pass requirements
To pass this course you must score an overall grade of at least 50%.

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

It is essential that students prepare in advance for the workshop by watching the lecture videos and doing pre-workshop quizzes. You can expect up to 2 hours lecture videos, a 2-hour workshop and 6 hours reviewing content and working on quizzes/assignments and/or test preparation.

Delivery Mode

Campus Experience

Attendance is expected at scheduled activities including workshops to complete components of the course.
Lectures will be available as recordings. 
The course will not include live online events.
The activities for the course are scheduled as a standard weekly timetable.

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

Videos, PowerPoint slides and selected readings will be provided on Canvas.

Prescribed Reading: Birt et al., “Accounting: Business reporting for decision making”, 7th Edition, published 2020, Wiley

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter


Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.

Published on 15/11/2021 02:40 p.m.