Financial Decision Making
Auckland, New Zealand
Area of Study
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
A focus on the key decisions relevant to businesses at various stages of their development. Introduces fundamental accounting and finance principles and tools that inform business decision making. Using a business case study to track the evolution of a business from the founding individual’s conception and execution, through to public listing of the company, relevant business decisions will be identified (including potential social impacts).
• Starting a business (the individual):
• Business structure models
• Financing options
• Time value of money
• Basic budgets
• Growing a business (the company):
• Collecting business information
• Financial statements
• Decision-making: Risk & return, Credit risk
• Beyond private ownership:
• Capital markets
• What is value?
• Other topical/special issues relevant to accounting/finance
• Basic Excel (over entire semester)
Student Learning Time:
1 hour lecture / 2 hour workshop / at least 1 hour of online activity / additional self directed
Paper Learning Outcomes:
1. Identify, analyse and interpret financial statements, using appropriate numerical
2. Use accounting information to inform decision making
3. Identify and apply key concepts of finance, using appropriate numerical techniques,
and understand their relevance to decision making.
4. Demonstrate basic Excel proficiency
On Campus (class attendance)
15% Individual quizzes
20% Group case study and presentation
25% Individual report
40% Final exam
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.