Singapore University of Social Sciences

Accounting for Business Decisions

Accounting for Business Decisions (MGT565)


A company’s annual report forms a major source of easily available information for public entities. As a result, it has received a great deal of regulatory attention and are prepared in a standardised manner. To effectively drive organisational success, business leaders and managers across functions require a firm grasp of key accounting principles and practices, which can help professionals participate in robust financial discussions and sound business decision making. MGT565 Accounting for Business Decisions familiarises students with the principles and processes used to prepare the financial statements included in annual reports. The course aims to equip students with the skills and knowledge required for the interpretation of financial reports rather than the construction of them. Through this course, students learn how to make better use of financial information for effective decision making, which is a crucial element in the management of sustainable businesses in a volatile, uncertain, complex and ambiguous (VUCA) world.

Level: 5
Credit Units: 2.5
Presentation Pattern: EVERY JULY


  • Concepts and Principles of Accounting
  • Recording Financial Transactions
  • Constructing Financial Statements
  • Interpreting Financial Statements
  • Accounting Fraud and Internal Controls
  • Sustainability Reporting

Learning Outcome

  • Appraise the concepts and principles used in financial reporting
  • Evaluate how financial transactions are reflected in accounting records
  • Arrange financial information into general purpose financial statements
  • Assess accounting fraud and the use of internal controls within the accounting system
  • Critique the use of sustainability reporting frameworks
  • Compare the performance of organisations using financial statements
  • Improve analytical and interpersonal skills through case studies discussions and presentations
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