成人大片

Course Tutor

Ms SuJin Kim

A full schedule of lectures and tutorials is available in the Course Documnets section of this site

1. Identify and Define the Elements of the Financial Statements   

2. Distinguish between cash and accrual accounting systems           

3. Journalise and post accounting transactions using accrual accounting      

4. Prepare financial reports from the recorded transactions       

5. Prepare Financial Information using a computerised accounting package             

6. Understand and apply various methods of accounting for assets, liabilities and equity           

7. Communicate effectively in small group situations              

8. Understand and Synthesise Accounting Information in academic articles 

Text Book

Horngren, C., W. Harrison, S. Oliver, P Best, D Fraser, R Tan, and R Willet,  2012, Financial
Accounting, 7th Ed,  Pearson, Frenchs Forrest (referred here as Horngren)

AASB Framework – Available on MyUni

Handbook of the Code of Ethics for Professional Accountants Sections 110 – 150 – Available on MyUni

MYOB Accounting Practice Set

Brown, M, 2013, 4 Steps Cafe, A Accounting Practice Set using MYOB AccountRight v19. Pearson, Frenchs Forrest

This counts in the final assessment for the course. Do not delay acquiring a copy as it may take
3-4 weeks for bookshops to replenish stocks.

Students are required to obtain access to the online resources attached to the text book through the MyAccountingLab system

MyAccontingLab Access code.

This code can be purchased with the text book package or separately from the book store. You will need this code to access the online element of this course to be able to complete the homework tasks.When you have obtained your MyAccountingLab code you willneed to log into:

Students in this course, you are expected to attend all lectures throughout the semester plus one tutorial class each week.
Please refer to Access Adelaide for your timetable and enrolment details

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Lectures

Students are required to attend 2 lectures each week. Lectures are held 2:10 pm on Tuesday
and at 3:10pm Thursday in the Flentje Lecture Theatre.

Lectures commence on Tuesday 29 July.

Online

Students are required to complete a number of on-line homework exercises during the term period. These will be completed using the MyAccountingLab platform.

More information regarding the online homework is available in The Assessment section of this site

The University expects full-time students (ie those taking 12 units per semester) to devote a total of 48 hours per week to their studies.

The pre-requisites for this course is Accounting For Decision Makers 1 or its equivalent.  Any student who has not passed ADM will be removed from the course

Students who have achieved an overall grade of 50% or better BUT DID NOT ACHIVE 50% IN THE INVIGILATED ASSESSMENT COMPONENTS  will be awarded a mark of 49.

The objective of the SDGE is to help students understand how to identify what a question is asking  and to use these skills to investigate a contemporary accounting issue.

This exercise forms the beginning of a scaffolded program that will feed through to a final year capstone for acct and finance students.

Groups will be established during the first few weeks of tutorials. Students will be allocated rather than self-select. Groups will be aprox 5-6 students (4 per each tute group) Each group will be provided with an accounting issues question that they will eventually address.

The first part of the experience is designed to help them identify what the question is actually asking them. During this phase groups will be provided with an accounting problem, probably in relation to a newspaper article etc, and a problem/question related to that article. They will be required to develop an understanding of what the question in asking them, developing this
through researching the material needed and  using a Wiki to communicate with each other.

 The product of this phase will be a demonstration of a clear understanding of what the question is asking and a framework in which the question could be answered.
 
Discussion around this outcome will occur with an academic in tutorial settings – including students presenting their findings. One week’s tutorials in the first half of the semester will be given up for this. These group discussions in the tutorial will be with the senior academic.

Students will then need to undertake research together, once again developing a Wiki answer that addresses the actual question posed. The findings will be presented in a tutorial in week 13.

Information regrading the assessment of this exercise is avaialbale in the assessment section of this site

Notes on Assessment

An example of previous assessment will be posted on the MyUni site.

Reading Skills Assessments and Practice Sets submitted after the due date and time will be accepted only at the discretion of the Lecturer in Charge. If the late submission is accepted there will be a penalty of 10% per day.

Assessment marks prior to the final exam will be displayed on the course website.  Students are encouraged to check their marks and notify the lecturer-in-charge of any discrepancies.

No in course assessment is redeemable in this course. Failure to complete any assessment item in accordance with the requirements will result in result in forfeiture of the marks allocated to that
assessment item.  Legible hand-writing and the quality of English expression are considered to be
integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.

In Class Tests

There will be three tests administered in tutorials during the semester. The first of these tests will be administered in week 2 and will test your recollection of the material presented in the  prerequisite course. The remaining 2 tests will occur in tutorials at dates to be determined. These dates will not be publicised as tutorial attendance is a requirement. The tests may take the form of multiple choice and/or short answer questions and may cover any material that has been presented in the course up to the week before the test is administered. The best 2 results a student achieves will count towards the final grade.

Mid Semester Test

There will be a class test in week 6. This test will be for 1 hour. It is preliminarily scheduled for Thursday 11 September in Bonython Hall but this is subject to change depending on availability of the venue. The test will cover all material discussed prior to the mid semester break.  (Chapters 1 – 4, Chapter 17 as well as the framework)

Reading Skills Assessment

The assessment is designed to help students develop their academic reading skills. As part of that development the Professions Leaning Centre will be conducting a lecture to help develop these skills. This lecture is compulsory, and attendance will be checked. Failure to attend the lecture will result in a loss of 50% of the mark awarded.

Information relating to this task is available on MyUni. 
 
Practice Set of Books

The practice set of books is Brown, M, 2013, 4 Steps Cafe, A Accounting Practice Set using MYOB AccountRight v19.
It is available for purchase from UniBooks. Do not delay acquiring a copy as it may take several weeks for bookshops to replenish stocks.

Further information regarding the printouts required will be provided closer to the due date.

On Line Homework

On line homework tasks will be set commencing in week 3. These can be accessed through your MyAccountingLab account. (You will need to set this up as per the instructions provided.) Each task will require you to answer a series of questions. You can make an unlimited number of attempts at each task but must answered all questions correctly before you can proceed to the next set of
tasks.

After week 3 a new set of tasks will become available every third Monday (if you have completed the previous tasks). These tasks will relate to the previous weeks lectures. All tasks will remain open until Friday June 20.

A set of sample tasks will become available after the first lecture. Completion of these is NOT required but it is recommended you use them to understand the operation of the system.