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On successful completion of this course, students will be able to:

1	Identify, measure, record and communicate financial information for the purpose of providing information in accordance with Australian Accounting Standards for economic decisions by users of financial statements.
2	Analyse and interpret financial statement information for decision making purposes.
3	Explain the purpose of, and factors which influence the content of, financial statements.
4	Compare and contrast different business structures and relevant accounting practices.
5	Communicate accounting information in a professional manner.
6	Critically reflect on own learning.

Text Books:
During this course we will be making extensive use of the electronic resources associated with the text:
Financial Accounting, 5th Edition by Carlon, Mladenovic-McAlpine, Palm, Mitrione, Kirk and Wong. It is essential that you have WileyPlus associated with the text. From this link you can purchase the eText + WileyPLUS. Do聽not聽purchase just the eText or a secondhand text book - you must have Wiley Plus.

Financial press:
In this course, we may use articles from the financial press to illustrate the concepts discussed and for the research assignment. All major newspapers have a business section and many are currently on the internet. The Australian Financial Review is the most comprehensive financial newspaper in Australia.

Use of the internet:
Accounting Concepts and Methods (M) will make use of various internet sites which are accounting related. Access to the internet can be via the library or various computer pools located within the university.

Many course resources are available on the course website: , including:

• Lecture and tutorial documents;
• Sample exams and suggested solutions; and
• Assessemnt task related documents.

Lectures

Lectures will provide students with accounting concepts that underpin all accounting procedures, and give explanations and examples of analysing, recording, and summarising accounting information in formats suitable for users to make economic decisions. The material presented will be expanded and reinforced in tutorials the following week.

Tutorials

Tutorial classes will be held weekly commencing Week 2. Each tutorial will be for two hours. Tutorial questions are included in the outline for each topic on MyUni and reinforce the material covered in the lecture the previous week, both as discussion questions and numerical questions. The tutorials include three types of questions:

1. Questions to be prepared before class:

These questions should be prepared before the tutorial and may be briefly discussed at the beginning of each session if students have any queries. Please note that tutors expect that you are prepared and will not provide detailed answers (solutions are available in your topic guide).

2. Questions to be done in-class:

These questions are done in-class, however to gain the most benefit you should prepare them before class. A summary of the key concepts/solutions will be provided for revision purposes after the tutorial.

3. Self-study questions:

Solutions to self-study questions are provided in the topic guide. These are extra questions provided for you to practice the relevant concepts.

Tutorials are an important component of your learning in this course and you are strongly encouraged to participate. The communication skills developed in tutorials by regularly and actively participating in discussions are considered to be most important by the School and are highly regarded by employers and professional bodies.

Members of tutorial classes is to be finalised by the end of the third week of semester (after the second tutorial). By week four (third tutorial) you should be attending your regular tutorial. This is important as you will be allocated into teams in week four so that you can work on the research project. 

The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Accounting Concepts and Methods (M) covers the topics outlined below:

1. Accounting process, decision making process, users of accounting information, regulatory framework for external reports, forms of organisation, and the Conceptual Framework.
2. Statement of Financial Position (Balance Sheet) and introduction to financial statement analysis.
3. Measurement of Profit, Statement of Profit and Loss and Other Comprehensive Income (Income Statement), Statement of Cash Flows, and introduction to financial statement analysis.
4. The recording of financial transactions, the accounting cycle, the debit and credit rules used in double entry accounting, and the Goods and Services Tax (GST).
5. Adjusting the accounts, preparing financial statements and completing the accounting cycle.
6. Accounting for Retailing.
7. Accounting Systems (manual and computerized).
8. Cash management and Cash Control.
9. Accounting for Receivables. Accounting for Inventory.
10. Accounting for Non-Current Assets (cost of acquisition, depreciation, subsequent costs, and revaluation; introduction to impairment test, intangible assets and goodwill).
11. Accounting for partnerships and companies.

An outline for each topic will be made available on MyUni.

ASSESSMENTS	DUE DATE	WEIGHTING	LEARNING OUTCOMES
Test	Week 7, time and place to be advised	20%	1, 2, 3, 4 and 5
Research Assignment	Sun 14th May	20%	1, 2, 3, 5 and 6
Manual Practice Set	Sun 28th May	10%	1, 2, 3 and 5
Final Examination	Date to be confirmed - 3 hours + reading time (10 minutes)	50%	1 to 5
TOTAL		100%

To gain a pass for this course, a mark of at least 50% must be obtained on the final examination as well as a total of at least 50% overall result.

Students not achieving the minimum final examination mark will be awarded no more than 49 for the course.

Presentation of Assignment

A copy of the Business School's Communication Skills Guide will have been given to you at the beginning of your program.  This guide will assist you to structure your assignments.  A copy of this guide can also be downloaded from    This publication also provides guidelines on a range of other important communication skills including how to write essays and management reports, making oral presentations, short anwer, etc. 

In preparing any written piece of assessment for your postgraduate studies, it is important to draw on the relevant 'literature' to support critical analysis.  Also essential is to reference the literature used.  Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. The Harvard System is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

Please retain a copy of all assignments submitted.

All components of the research assignment need to be submitted via Turnitin.

Lecturers can refuse to accept assignments which do not have a signed acknowledgement of the University’s policy on plagiarism (refer below to the Academic Honesty Policy under 'Policies and Guidelines').

Students must NOT submit work for an assignment that has previously been submitted for this course or any other course without prior approval from the lecturer-in-charge.


Late Assignment Submission

Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons.

All requests for extensions must be emailed to the lecturer-in-charge of the course a minimum of 5 days before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by 20% of the total assignment mark for each day that it is late.


Return of Assignments and Tests to students

Markers aim to mark and return assignments to students within two (2) weeks of the due date with feedback. For the assignments on Turnitin, marked assignments will be returned to students via Turnitin on MyUni.

For hand-written tests, students are responsible for collecting their marked tests from their tutorial class in which they are officially enrolled. If not collected, the tests will be made available from Swot Vac week at the Professions Hub on the Ground floor, Nexus 10, until the end of semester. Thereafter, the remaining tests will be destroyed.