成人大片

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

1	Identify, measure, record and classify financial information for the purpose of preparing general purpose financial statements in accordance with the Conceptual Framework and Australian Accounting Standards.
2	Conduct research of a practical nature by sourcing data and using basic analysis techniques to make informed judgements.
3	Communicate accounting information and research findings in a professional manner.
4	Use accounting software to process basic accounting transactions.

Text Books:
During this course we will be making extensive use of the electronic resources associated with the text:
Financial Accounting, 7th Edition by Carlon, Mladenovic-McAlpine, Lee, Mitrione, Kirk and Wong.
To increase your success in this course you should have WileyPlus associated with the text.
From this link

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

AASB Conceptual Framework and Standards:
Other resources such as the Accounting Conceptual Framework and Accounting Standards will be provided on MyUni.

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

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

Design of this course is based on facilitating learning in an environment where you are actively engaged by applyingabstract concepts to practical problems that are meaningful to you. By giving you a range of activities and time to reflecton what you have learnt you get the opportunity to build up a good understanding which you can demonstrate throughassessment tasks at appropriate times throughout the semester. The course design has been well thought out to helpyou learn but it will only work if you put the effort in and work consistently throughout the semester. If you do workconsistently 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 byfollowing the link in the weekly module on MyUni. Read the eBook and watch and do the interactive activities. Theseare often a series of slides and animations with audio which explain key concepts followed by something for you to do.You are not expected to be able to do activities 100% correctly at this stage but you should at least watch and attemptthem as it will give you a broad overview of the weekly topic which enables you to get maximum benefit from thefollowing lecture and tutorial time. After reading the relevant chapter and activities you should also have a first attemptat the relevant online activity.

2. In-class activities – Understanding
Having completed the preparation you can come to the lecture and tutorial ready to actively listen and participate indiscussion and activities. The lecturer or tutor will not need to labour the key terms, as they were covered in thepreparation 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 willbuild up your body of knowledge and understanding. All of the weekly material will be not be covered in each class.The activities are designed so that you can use the skills you have learnt to answer the remaining questions. A guidefor students is provided at the end of each week to assist in your revision.

3. Real World application – Consolidation
Many of our examples use simplified data to enable understanding. The real test comes in applying the concepts youhave learnt to real company annual reports. What this does is take an abstract concept demonstrated in simplifiedexamples 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 andcalculating key ratios. Through applying your knowledge in this way, you will consolidate your understanding. Theresearch project is a team activity. You should approach this as a “team” and work closely together to find the requiredinformation and discuss your annual reports. Much can be learnt through helping each other to discover items andthrough 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 team tasks and the final exam which gives you an opportunity to demonstrate that you haveachieved the learning outcomes of the course. In addition, and most importantly, you get feedback and find out whichconcepts you are struggling with so that you can work on these areas.

The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

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

The following topics are covered:

1. An introduction to accounting (and introduction to the general purpose financial statements and the ConceptualFramework)
2. The recording process
3. Accrual accounting concepts
4. Inventories and reporting and analysing inventory
5. Reporting and analysing cash and receivables
6. Mid-term exam
7. Reporting and analysing non-current assets
8. Reporting and analysing liabilities
9. Accounting and analysing equity
10. Cash flow statements
11. Analysing and integrating GAAP (an in-depth look at the Conceptual Framework)

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

Assessments	Due date	Weighting	Learnings Outcomes
XERO accounting software exercises	Week 7	5%	4
Mid-term exam	Week 6	15%	1,3
Research Project	Week 8 (to be confirmed-see handout on MyUni)	20%	2,3
Final Exam	Date to be confirmed-3 hours	60%	1,2,3
Total		100%

XERO accounting software practice 5%
This practice requires students to create a XERO account for access to the Demo Company, process transactionsusing XERO, and submit the required printed outputs.

Mid-term exam 15%
In the relevant week at a designated time you will get a mid-term exam, designed for you to test your knowledge of theprevious weeks’ content. This exam will give you timely feedback on your level of understanding.

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

Final Exam 60%
There will be a three-hour examination covering all topics studied in the course. Legible hand-writing and the quality ofEnglish expression are considered to be integral parts of the assessment process. Marks may be deducted if markersare unable to understand your answers due to poor hand-writing. The exam will consist of multiple choice, problembased 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 ofthis guide can be downloaded from /professions/students/professions-support-hub#documents-and-links
This publication also provides guidelines on a range of other important communication skillsincluding 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 importantbecause it identifies the source of the ideas and arguments that you present, and sometimes the source of the actualwords you use, and helps to avoid the problem of plagiarism. The Harvard System is widely used in the BusinessSchool. 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 haspreviously 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 willgenerally 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) may bepenalised by 20% of the total assignment mark for each day that it is late. Requests for extensions after the due datemust be made with supporting documentation by completing the Application for Assessment Extension form withinseven (7) days of the task due date. If possible an alternative time to complete the assessment will be negotiated. Thenature and form of the documentation to accompany a request for an extension must be in accordance with theinstructions 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 theCourse 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 aimto mark and return the research project to students within two (2) weeks of the due date with feedback. These will bemarked online and available via MyUni.