Accounting for Decision Makers








The principal aim of the accounting for decision makers is to enable postgraduate students to improve their managerial effectiveness in the field of accounting. The course provides financial reporting environment, analysis and interpretation of the financial statement.

Learning Objectives:

Postgraduate students are enabled to decision-making and control accounting information, analysis of financial statements, and interpretation in a business language.

Weekly Topics:

  1. Introduction
  2. Accounting research insights
  3. Processing accounting information
  4. Accounting communication
  5. Financial statements
  6. Income measurement and accrual accounting
  7. Inventories and cost of goods sold
  8. Cash and internal control
  9. Receivables and investments
  10. Current liabilities, contingencies, and TVM
  11. Long term liabilities
  12. Stockholders equity
  13. The statement of cash flows
  14. Financial statement analysis
  15. Preparation
  16. Final Exam


  1. Atrill, P., 2005. Financial management for decision makers. Pearson Education.
  2. Kimmel, P.D., Weygandt, J.J. and Kieso, D.E., 2010. Accounting: Tools for business decision makers. John Wiley & Sons.
  3. Porter, G.A. and Norton, C.L., 2012. Financial accounting: The impact on decision makers. Cengage Learning.
  4. Ward, K., 2012. Strategic management accounting. Routledge.

Exam Type:

Written Exam (60 min.)


30% Attendance, Discussions, Assignments
30% Midterm Exam
40% Final Exam

Disclaimer Statements:

Course content may vary from the outline to meet the needs of this particular group.

More information about GoBali programs are available on
Indonesia: Udayana University, 2019