794-212 Financial Management

Credit Points

HECS Band

Coordinator

Semester

Contact

Subject Description

The objective of this subject is to extend participants' ability to:

• explain the role of financial management within horticultural enterprises;

• describe forms of business ownership relevant to horticultural enterprises, and examine taxation implications of business structures;

• process accounting data following prescribed accounting methods;

• prepare and analyse profit and loss statements, balance sheets, cash flow budgets and other prescribed financial and management accounting reports;

• describe the components and organisation of an accounting information system;

• describe current computer applications for business management.

The content includes: Business structures and taxation, business finance, financial recording and reporting, analysis and interpretation of accounting information, budgeting and planning for small business and the government sector, accounting information systems, and computer business applications.

Assessment

Examination of 120 minutes (60%); assignment of 1500 words (25%); computer exercise (15%).