成人大片

Name: Ashley Miller
Telephone: 0421 276 464
Email: ashley.miller@adelaide.edu.au
Course Website:

Ashley Miller (ashley.miller@adelaide.edu.au) is a Chartered Accountant and an adjunct lecturer. He has substantial experience in teaching at postgraduate levels in Australia and Asia with the 成人大片 and the Institute of Chartered Accountants. Ashley works for KPMG, one of the largest accounting and advisory firms. Previously he had been in private banking for 12 years (NAB & ANZ), and prior to that worked at KPMG for 11 years, in Australia, Asia and the United States.

He has a Bachelors degree in Economics and a Masters in Business Administration both from the 成人大片. He is also enrolled in a Master of Business Research.

1. Understand the nature and role of the four principal financial statements (i.e., the Income Statement, the Statement of Financial Position, the Statement of Cash Flows, and the Statement of Changes in Equity) ;
2. Develop an awareness and understanding of the accounting process and fundamental accounting principles that underpin the development of financial statements (e.g. accrual accounting vs. cash accounting, definition, recognition, measurement and disclosure of assets, liabilities, revenues, expenses; inventory valuation methods, provisions, depreciation; accounting for intangibles);
3. Ability to read, interpret and analyse financial statements; combine financial analysis with other information to assess the financial performance and position of a company;
4. Understand and apply course concepts to analyse common business management decisions such as pricing and outsourcing decisions from a financial perspective;
5. Understand the role of budgets in organisations, their limitations and the behavioural issues to consider when developing and using budgets for planning and control;
6. Develop an awareness of the need to consider ethical, social and other relevant issues, in addition to financial information, in the management decision-making process.
7. Develop group work and communication skills.

 The textbook for this course is:

Carlon, S., Mladenovic-McAlpine, R., Palm, C., Kimmel, P.D., Kieso, D.E,. Weygandt, J.J. (2012), Accounting: Building Business Skills, 4th Edition, Wiley - Milton, Qld. ISBN 978-1-742-466347

You will need continual access to the above text in order to complete this course.

As stated earlier, you should begin your reading of the textbook as soon as possible – chapter one should be read before the first class session. The pedagogical approach of the textbook [and this course] is based upon “active learning” and you should carefully read through the “Student Owner’s Manual” section of the textbook [pp. xix – xxxvii] BEFORE you start to use the book. This Manual will provide you with valuable information about how you can maximise the benefits from the textbook’s different features and how to study accounting in a way that best suits your own learning style.
Optional

The textbook also has a companion student study guide that contains summaries of the key points of each chapter and additional problems and questions [with solutions]. It is not necessary to purchase this study guide and it will not be referred to in class sessions. However, as accounting techniques are often best learnt with lots of practice, you may wish to access this guide for such a purpose. Prior students have reported that they have found the study guide to be a very valuable study resource. At the time of preparing this course information booklet, the textbook publisher had not made available the details of the study guide that accompanies the latest edition of the textbook. Details of the study guide for the 3rd (previous) edition of the textbook are:

Kang, H. and Petzke, S. [2009], Study Guide to Accompany Accounting: Building Business Skills, 3rd Edition, J. Wiley & Sons, Australia, Ltd. ISBN 978 0 470 81777 3.

As the study guide is for your own self-study purposes and because essentially the same topics are being covered in the third and fourth editions, you are free to use either edition of the study guide.

Some course topics have brief readings provided to supplement the chapters in the textbook and these are indicated in the relevant topic in the topic schedule above. In addition, there are many textbooks that students can use as references. Students will find any financial accounting textbook useful in supplementing the materials provided in the financial accounting section of the course text. Three such books are:

• M Bazley, et al., [2004], Contemporary Accounting, [5th edition], Thomson. ISBN 017 011136 9.
• Birt, et al., [2005], Accounting: Business Reporting for Decision Making, J. Wiley. ISBN 0 4708 0473 4.
• D. Marshall, et al., [2005], Accounting: What the Numbers Mean, Mc-Graw Hill Irwin. ISBN 0 07 471350 7.

Likewise any management accounting textbooks will be useful in supplementing the materials provided in the management accounting section of the course text. Three such books are:

• K. Langfield-Smith, H. Thorne and R. Hilton, [2003], Management Accounting: An Australian Perspective, [3rd edition], Mc Graw-Hill, Sydney. ISBN 0074711903.
• R. H. Garrison and E. W. Noreen [2000], Managerial Accounting, [9th edition], Irwin McGraw-Hill, Boston. ISBN 0256260737.
• D.R.Hansen and M.M. Mowen [2005], Management Accounting, [7th edition], Thomson South-Western, Mason, OH. ISBN 0324234848.

Students should also consult weekly business journals and the daily press. Many newspapers and business journals can be accessed from their websites. These sources contain regular reports of the results and activities of local companies and other organisations and they may raise accounting issues of contemporary interest. Examples include: Australian Financial Review; Business Pages of The Australian; Business Pages of the Adelaide Advertiser.

In addition to using material contained in the course notes and prescribed textbook, useful resources will also be made available through the course’s MyUni website. These include answers to selected in-class exercises / activities and exam revision questions. Please remember to visit the website regularly for updates.

Occupational Health and Safety Arrangements
The School is committed to upholding the University’s Policy on Occupational Health and Safety (OH&S). All staff and students have a legal responsibility to act in the interests of themselves and others with respect to OH&S. To assist us, and to comply with your responsibilities, you are required to become informed about emergency evacuation procedures and the evacuation areas for the classes you attend.

Evacuation Procedures
Staff and students must leave the building via the fire stairs once the notice to evacuate has been given. The lifts should not be used. Those experiencing difficulties leaving the building should notify the floor warden. Staff and students may return to the building only after the Warden has granted permission.

Medical Emergencies & First Aid In a life threatening situation only please telephone 8303 5444.

Representatives and Officers
First Aid officers are trained to deal with first aid situations. School Safety Officers represent the Head of School in OH&S matters. The elected OH&S Representative can represent staff and students in OH&S issues.


Accident and Incident Reporting
OH&S legislation demands that all accidents and near-miss incidents be reported to the School Manager or Head of School. In the event of an accident or incident the person involved, and their supervisor, must complete an Accident/Incident Report and Investigation Form, within 48 hours of the accident/incident. A copy of the completed form is to be forwarded to the OH&S Safety Officer. Copies of the form are available from the OH&S Representative or Safety Officer.