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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.

Design of this course is based on facilitating learning in an environment where you are actively engaged by applying abstract concepts to practical problems that are meaningful to you. By giving you a range of activities and time to reflect on what you have learnt you get the opportunity to build up a good understanding which you can demonstrate through assessment tasks at appropriate times throughout the semester. The course design has been well thought out to help you learn but it will only work if you put the effort in and work consistently throughout the semester. If you do work consistently there is no reason why you will not do well.

There are four key activities:

1. Pre-class activity – Preparation
Each week you should read through the appropriate chapter of the text book before the lecture. Do this online by following the link in the weekly module on MyUni. Read the eBook and watch and do the interactive activities. These are often a series of slides and animations with audio which explain key concepts followed by something for you to do. You are not expect to be able to do activities 100% correctly at this stage but you should at least watch and attempt them as it will give you a broad overview of the weekly topic which enables you to get maximum benefit from the following lecture and tutorial time. After reading the relevant chapter and activities you should do a weekly multiple choice quiz. If you have read the material the quiz should not be too onerous. You can do the quiz as many times as you like there is no time limit. Each time you do it you may receive different questions so this gives you plenty of opportunity to practice and think about the concepts.

2. In-class activities – Understanding
Having completed the preparation you can come to the lecture and tutorial ready to actively listen and participate in discussion and activities. The lecturer or tutor will not need to labour the key terms, as they were covered in the preparation and minimal explanation should see you grasp these concepts. Examples will be worked through, questions asked and answered, concepts compared, discussed, and relationships formed with previous work. This will build up your body of knowledge and understanding.

3. Real World application – Consolidation
Many of our examples use simplified data to enable understanding. The real test comes in applying the concepts you have learnt to real company annual reports. What this does is take an abstract concept demonstrated in simplified examples in the textbook and lectures/tutorials and illustrates that concept in its full complexity in a real World setting. You are given activities to do in the Research Project with real annual reports such as finding key elements and calculating key ratios. Through applying your knowledge in this way, you will consolidate your understanding. The research project is a team activity. You should approach this as a “team” and work closely together to find the required information and discuss your annual reports. Much can be learnt through helping each other to discover items and through discussing concepts.

4. Assessment - Demonstration
At various points throughout the semester and ultimately at the end of semester you will complete assessment tasks. These are individual and group tasks and the final exam which gives you an opportunity to demonstrate that you have achieved the learning outcomes of the course and most importantly, to get feedback and find out which concepts you are struggling with so that you can work on these areas.

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. An introduction to accounting
2. The recording process
3. Accrual accounting concepts
4. Inventories and reporting and analysing inventory
5. Accounting information system
6. Reporting and analysing cash and receivables
7. Reporting and analysing non-current assets
8. Reporting and analysing liabilities
9. Accounting and analysing equity
10. Financial statement analysis and decision making
11. Analysing and integrating GAAP

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

ASSESSMENTS	DUE DATE	WEIGHTING	LEARNING OUTCOMES
Weekly Multiple Choice Questions	To be completed before the lectuer every week (except the first week which is due before the second lecture)	5%	1 to 6.
Six Fortnightly Online Extended Activities	Weeks 3, 5, 7, 9, 11, and 13.	15%	1 to 6.
Research Project	Week 10 (to be confirmed - see handout on MyUni)	20%	1 to 6.
Final Examination	Date to be confirmed - 3 hours + reading time (10 minutes)	60%	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.

Weekly Multiple Choice Questions 5%
Each week after you have completed your preparatory reading you should test your knowledge with the weekly multiple choice question. You may do these as often as you like and there is no time limit. You will get full marks for completing this activity. You should do the quiz in the week leading up to and before the lecture commences.  

Six Fortnightly Online Extended Activities 15%
Each fortnight you will get an online activity to complete which will cover the work from the previous two weeks. The activity will be
open for one week. There is no time limit and you may have as many attempts as you wish. You will be given the highest mark from all of your attempts. For each attempt you may get a different question. You are encourage to have multiple attempts to expose yourself to various questions. The more you do the more you will come to understand the material. Note that this is not designed to “test” you knowledge, but rather to assist you in your learning.

Research Project 20%
The research project brings together the key concepts that you have learnt in the early weeks of the course and allows you to demonstrate your knowledge in a real world content through the use of company annual reports. This project will be worked on in team of four (4) and should be approached as a “team” event. That is, everyone working together and helping each other to discuss the requirements and derive an outcome. An excellent project will be one that is presented in a professional manner, provides the information asked for, and is seamlessly put together and not dis-jointed.

Final Exam 60%
There will be a three-hour examination covering all topics studied in the course. The examination will be closed book. Students are
not permitted to take a dictionary (English or English-Foreign) into the examination.  The use of a calculator that is incapable of storing text is permitted in the examination. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted because of poor hand-writing. The exam will consist of
multiple choice, problem based and written questions. Sample exams and suggested solutions will be provided on MyUni.

Presentation of the Research Project
A copy of the Business School's Communication Skills Guide may assist you in preparing your assignments.  A copy of this guide can 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 answer, 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.

The research project is submitted by one group member only via MyUni.

Online submission confirms your 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.

If practical requests for extensions should 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. Requests for extensions after the due date must be made with supporting documentation by completing the Application for Assessment Extension form within seven (7) days of the task due date.  If possible an alternative time to complete the assessment will be negotiated thereafter. The nature and form of the documentation to accompany a request for an extension must be in accordance with the instructions of the Modified Arrangements for Coursework Assessment (see below under 'Policies and Guidelines'). Students who fail to submit any piece of assessment and fail to provide adequate supporting documentation to the Course Coordinator will be awarded a score of zero for that component of the course assessment.

Return of Assignments and Tests to students
Online assessment tasks are marked automatically with results and feedback available on completion. We will aim to mark and return the research project to students within two (2) weeks of the due date with feedback. These will be marked online and available via MyUni.