The learning goals associated with this unit are to:

1. describe the merits, and regulatory and financial reporting implications of various forms of business structure
2. informed by an introductory understanding of the accounting process and the presentation of financial statements, critically use financial accounting information to make decisions about financial and other aspects of business performance
3. in the decision making context, apply management accounting techniques relating to full and relevant costing, cost volume profit analysis, budgeting, capital management and accounting for sustainability
4. demonstrate the application of judgement, problem solving, critical thinking and analytical skills.