Course coordinator
Mr Jon Aster
Course overview
- Study period
- Semester 1, 2026 (23/02/2026 - 20/06/2026)
- Study level
- Postgraduate Coursework
- Location
- St Lucia
- Attendance mode
- In Person
- Units
- 2
- Administrative campus
- St Lucia
- Coordinating unit
- Business School
How should you make financial decisions? In this course, you will investigate the many financial factors influencing business operations and project success. Through financial analysis, you will learn to make informed business decisions about how to invest in businesses, projects, and your career.
To make high quality decisions in a business environment, you need to have access to high quality information, and you need to know how to work with that information effectively to understand problems. This course enables you to make good business decisions by providing a foundational understanding of both accounting and finance.
Accounting provides a systematic way to identify, measure and communicate financial information for use by decision makers. The first half of this course covers the basic mechanics of accounting, the three major financial statements, and methods for analysing and interpreting financial statements.
Finance is a field of study that seeks to understand money and its use in investing and in business, and the foundational concepts of finance are key to understanding how to best use accounting information to make good decisions. Some of the ideas from finance that you'll learn about in the second half of the course include: how much more is money worth if it's received right now compared to if it's going to be received later (called the "time value of money"), how to figure out the economic value of a project based on estimated cash flows, how to value stocks and bonds, how the risk of an investment is related to its fair return, and how risk impacts the time value of money.
Course Changes in Response to Previous Student Feedback
FINM7409 has undergone a major revision for this semester. The assessment has been redesigned to include more real-world application, the tutorials have been designed to provide a more interactive experience for students, and a focus has been placed on making the concepts taught and language used throughout the course more accessible to all students.
Course requirements
Incompatible
You can't enrol in this course if you've already completed the following:
(ACCT1101 + (FINM2400 or FINM1416)) or FINM1415 or 2401 or (ACCT7101 + FINM7401)
Restrictions
Students in the MBus(24), GCCom and MCom programs are not permitted to enrol in this course.
Course contact
Course staff
Lecturer
Mr Jon Aster
Timetable
The timetable for this course is available on the UQ Public Timetable.
Additional timetable information
Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:
- Full Name
- Student ID
- Course Code
Aims and outcomes
FINM7409 Financial Management for Decision Makers aims to:
• Introduce you to foundational accounting and financial management concepts.
• Develop your skill in analysing financial information with various tools and techniques.
• Build your business decision-making capabilities with accurate analyses and sound justification.
Learning outcomes
After successfully completing this course you should be able to:
LO1.
Use accounting information and financial ratios to assess the financial status of a firm.
LO2.
Apply the concept of time value of money and capital budgeting techniques to evaluate firms, financial securities, and investment projects.
LO3.
Evaluate the relation between risk and return in capital markets to determine the cost of capital.
LO4.
Make business management decisions informed by financial analysis.
LO5.
Justify recommendations to influence stakeholder decision-making.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Role play/ Simulation |
Simulation Exercise
|
30% |
Week 7 - Week 7
During Tutorial |
| Paper/ Report/ Annotation |
Project Proposal Report
|
30% |
15/05/2026 4:00 pm |
| Examination |
Final Exam
|
40% |
End of Semester Exam Period 6/06/2026 - 20/06/2026 |
Assessment details
Simulation Exercise
- In-person
- Mode
- Written
- Category
- Role play/ Simulation
- Weight
- 30%
- Due date
Week 7 - Week 7
During Tutorial
- Other conditions
- Time limited, Secure.
- Learning outcomes
- L01, L04, L05
Task description
For this assessment you are provided with simulated data in the form of income statements, balance sheets and cash flow statements. You will analyse this data to uncover insights into a company’s financial health and performance trends, make decisions to manage the business, and justify these decisions. You will access a simulation application through your personal device, and will be asked specific questions through the application that rely on your simulated data. This assessment covers topics 1–5 of the course and will take place during your tutorial in Week 7.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) or Machine Translation (MT) tools will not be permitted. Any attempted use of AI or MT may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Write and submit your answers directly from the simulation application, accessed through a personal device during your tutorial.
Deferral or extension
You may be able to defer this exam.
Late submission
Exams submitted after the end of the submission time will incur a late penalty.
Project Proposal Report
- Online
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 30%
- Due date
15/05/2026 4:00 pm
- Learning outcomes
- L01, L02, L04, L05
Task description
In this assessment, you will write an investment proposal report in your role as financial advisor to senior management. The report includes an analysis of the financial performance of a real-world company, an evaluation of potential investment projects, and (based on your analysis) justified recommendations to management on whether the company should proceed with the investment.
You will also complete a reflective component on analytical decision-making and the responsible use of artificial intelligence (A.I.) tools.
This assessment covers topics 1–9.
AI Statement:
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.
A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
The assignment will be submitted electronically using a Blackboard Turnitin link.
Deferral or extension
You may be able to apply for an extension.
The maximum extension allowed is 14 days. Extensions are given in multiples of 24 hours.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Final Exam
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 40%
- Due date
End of Semester Exam Period
6/06/2026 - 20/06/2026
- Other conditions
- Time limited, Secure.
- Learning outcomes
- L01, L02, L03, L04, L05
Task description
This assessment task consists of a closed-book, invigilated exam which needs to be attended in-person on campus. The exam may cover any of the topics covered throughout the course from Weeks 1 to 13. It will contain a mix of questions, including calculations where you will need to make decisions and justify those decisions. No written materials are permitted to be taken into the exam. Only a Casio FX82 series calculator or UQ approved and labelled calculator can be taken into the exam.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) or Machine Translation (MT) tools will not be permitted. Any attempted use of AI or MT may constitute student misconduct under the Student Code of Conduct.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 120 minutes |
| Calculator options | (In person) Casio FX82 series only or UQ approved and labelled calculator |
| Open/closed book | Closed book examination - no written materials permitted |
| Exam platform | Paper based |
| Invigilation | Invigilated in person |
Submission guidelines
Deferral or extension
You may be able to defer this exam.
Course grading
Full criteria for each grade is available in the Assessment Procedure.
| Grade | Cut off Percent | Description |
|---|---|---|
| 1 (Low Fail) | 0 - 29 |
Absence of evidence of achievement of course learning outcomes. |
| 2 (Fail) | 30 - 46 |
Minimal evidence of achievement of course learning outcomes. |
| 3 (Marginal Fail) | 47 - 49 |
Demonstrated evidence of developing achievement of course learning outcomes |
| 4 (Pass) | 50 - 64 |
Demonstrated evidence of functional achievement of course learning outcomes. |
| 5 (Credit) | 65 - 74 |
Demonstrated evidence of proficient achievement of course learning outcomes. |
| 6 (Distinction) | 75 - 84 |
Demonstrated evidence of advanced achievement of course learning outcomes. |
| 7 (High Distinction) | 85 - 100 |
Demonstrated evidence of exceptional achievement of course learning outcomes. |
Additional course grading information
Grades will be allocated according to University-wide standards of criterion-based assessment.
Supplementary assessment
Supplementary assessment is available for this course.
Learning resources
You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.
Library resources
Library resources are available on the UQ Library website.
Learning activities
The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.
Filter activity type by
Please select
| Learning period | Activity type | Topic |
|---|---|---|
Week 1 |
Lecture |
Accounting for Decision Makers Learning outcomes: L01, L04, L05 |
Week 2 |
Tutorial |
Accounting for Decision Makers Learning outcomes: L01, L04, L05 |
Lecture |
Debits and Credits Learning outcomes: L01 |
|
Week 3 |
Tutorial |
Debits and Credits Learning outcomes: L01 |
Lecture |
Financial Statements 1 Learning outcomes: L01, L04, L05 |
|
Week 4 |
Tutorial |
Financial Statements 1 Learning outcomes: L01, L04, L05 |
Lecture |
Financial Statements 2 Learning outcomes: L01, L04, L05 |
|
Week 5 |
Tutorial |
Financial Statements 2 Learning outcomes: L01, L04, L05 |
Lecture |
Working with Financial Statements Learning outcomes: L01, L04, L05 |
|
Week 6 |
Tutorial |
Working with Financial Statements Good Friday - Friday 3 April 2025 - Check Blackboard for announcements about affected classes. Learning outcomes: L01, L04, L05 |
No student involvement (Breaks, information) |
Good Friday - No Lecture Good Friday - Friday 3 April 2026 - Self-study materials to revise the accounting modules will be provided on Blackboard instead of a lecture. |
|
Mid-sem break |
No student involvement (Breaks, information) |
In-Semester Break |
Week 7 |
Tutorial |
Simulation Exercise You will sit for your simulation assessment in class during your tutorial this week. Check Blackboard for assessment details. Learning outcomes: L01, L04, L05 |
Lecture |
Time Value of Money Learning outcomes: L02 |
|
Week 8 |
Tutorial |
Time Value of Money Learning outcomes: L02 |
Lecture |
Capital Budgeting 1 Learning outcomes: L02, L04, L05 |
|
Week 9 |
Tutorial |
Capital Budgeting 1 Learning outcomes: L02, L04, L05 |
Lecture |
Capital Budgeting 2 Learning outcomes: L02, L04, L05 |
|
Week 10 |
Tutorial |
Capital Budgeting 2 Labour Day Public Holiday - Monday 4th May 2026 - Check Blackboard for announcements about affected classes. Learning outcomes: L02, L04, L05 |
Lecture |
Bond and Share Valuation Learning outcomes: L02, L04, L05 |
|
Week 11 |
Tutorial |
Bond and Share Valuation Learning outcomes: L02, L04, L05 |
Lecture |
Risk and Return Learning outcomes: L02, L03, L04, L05 |
|
Week 12 |
Tutorial |
Risk and Return Learning outcomes: L02, L03, L04, L05 |
Lecture |
Cost of Capital and Capital Structure Learning outcomes: L02, L03, L04, L05 |
|
Week 13 |
Tutorial |
Cost of Capital and Capital Structure Learning outcomes: L02, L03, L04, L05 |
Lecture |
Course Review Learning outcomes: L01, L02, L03, L04, L05 |
Policies and procedures
University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:
- Student Code of Conduct Policy
- Student Integrity and Misconduct Policy and Procedure
- Assessment Procedure
- Examinations Procedure
- Reasonable Adjustments for Students Policy and Procedure
- AI for Assessment Guide
Learn more about UQ policies on my.UQ and the Policy and Procedure Library.