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ACCT514 – Decision Making and Analysis

Module code
Module title
Decision Making and Analysis
To enable students to calculate, interpret and analyse information to assist with decision making and risk management.
  • BI1701
  • BS7000
NZQA Level
Level 5
NZQA Credits
Delivery method
  • Web-Supported
Learning hours
Total learning hours
Resources required
Learning Outcomes
1. Calculate, analyse and interpret performance for a business entity.
2. Analyse and interpret information to inform decision making for a business entity.
3. Evaluate debtor risk and apply relevant actions to mitigate these risks.
- Financial statements and other relevant information; analysis and interpretation of business
performance, costs and investment
- Formal reporting of the results of the analysis and interpretation
- Purpose/users/assumptions/limitations of analysis and interpretation
- Evaluating debtor risk (approval, monitoring, collection)
- Professional practice attributes: Professional and ethical behaviours, effective and
appropriate communication skills, professional and ethical behaviours, cultural recognition
and sensitivity; teamwork, managing self and others, time management.
Teaching and Learning Strategy
Teaching will involve blended delivery methods incorporating the Moodle online delivery platform. Other delivery methods may involve theoretical and practical classes, face to face, lectures, tutorials, workshops, group activities, guest tutors, field trips, role-play, and video conferencing, as appropriate.
Assessment Criteria
Assessment in this module is mixed mode. The portfolio is comprised of multiple assessment tasks. Students must attempt and submit all assessments and achieve an overall pass mark of 50% across the portfolio to pass the module.
Learning and Teaching Resource
An extended reading list will be supplied by the tutor at commencement of the module. This will be updated annually.

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