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Course Outlines

ACCTING 1002OUA - Introductory Accounting

OUA - Trimester 3 - 2022

The objective of the course is to provide an introductory knowledge of accounting to students of all disciplines such as business, professions, economics, arts, languages, law, food & nutrition, sciences, maths, computer science, psychological science, health & medical sciences, and engineering, health, medical and sciences. A general overview of accounting principles relating to the preparation of financial and managerial reports will be presented. The primary focus is to illuminate how accounting information is utilised by a variety of stakeholders in planning, controlling and investing decisions. Topics included are accounting information in its decision making context, recording of accounting transactions, understanding and analysing financial statements, cost behaviour, determination of product costs, cost-volume-profit analysis, performance management, and budgeting.

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  • General Course Information
    Course Details
    Course Code ACCTING 1002OUA
    Course Introductory Accounting
    Coordinating Unit Accounting
    Term Trimester 3
    Level Undergraduate
    Location/s OUA
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange N
    Incompatible ACCTING 1011, ACCTING 1002, ACCTING 1002UOA, ACCTING 1002UACM, ACCTING1004, ACCTING 1004UOA, ACCTING 1004UACM
    Restrictions Available only to 成人大片 Open Universities Australia students
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff
    Refer to MyUni for details of the Course Coordinator and/or Tutor/s.
    Course Timetable

    The full timetable of all activities for this course can be accessed from .

    Fully online course.
  • Learning Outcomes
    Course Learning Outcomes
    On successful completion of this course, students will be able to:

    1. Explain the key concepts that underpin the preparation of general purpose financial reports
    2. Analyse and interpret financial statements
    3. Evaluate the accounting information needs of management
    4. Understand and apply key principles of budgeting
    5. Apply various management accounting techniques to analyse decisions faced by management
    University Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    University Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    		 1-5

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    		 1-5

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    		 1-5

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    		 1-5

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    		 1-5

    Attribute 6: Australian Aboriginal and Torres Strait Islander cultural competency

    Graduates have an understanding of, and respect for, Australian Aboriginal and Torres Strait Islander values, culture and knowledge.

    		 1-5

    Attribute 7: Digital capabilities

    Graduates are well prepared for living, learning and working in a digital society.

    		 1-5

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    		 1-5
  • Learning Resources
    Required Resources
    Textbook

    The course uses the following two textbooks (bundled in a package, Value Pack):

    Tyler, J, Godwin, N and Alderman, CW, ACCT4 Financial, 4th Asia-Pacific Edition, Cengage Learning, Australia.

    Sivabalan, P, Wakefield, J, Sawyers, R, Jackson, S and Jenkins, G, ACCT4 Management, 4th Asia-Pacific Edition, Cengage Learning, Australia.

    The course will not use MindTap.

    The books (value pack) have both electronic (eBook) and print versions. The ACCT4 value pack is available at Cengage’s site. The details are as follows:
    1) eBook pack: e https://au.cengage.com/c/isbn/9780170295307
    10% discount code cod: EDU10

    2) Print pack: https://au.cengage.com/c/isbn/9780170293099
    10% discount code cod: EDU10


    More information about offshore students wanting to access print pack will be available at MyUni course homepage.
    Online Learning
    Students are advised to check the MyUni site several times each week for any announcements or new information. It is the responsibility of students to remain informed about changes in the course and they are deemed to know of any new information added to the MyUni site.
  • Learning & Teaching Activities
    Learning & Teaching Modes
    100% online
    Workload

    No information currently available.

    Learning Activities Summary
    Topics:

    Introduction to financial accounting
    Financial statements
    Recording accounting transactions
    Non-current assets
    Financial Statement analysis
    Introduction to management accounting & ethics
    Cost behaviour
    Cost-volume-profit analysis
    Budgeting for planning and decision making
    Performance management system: Balanced Scorecard
  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary
    To be advised. 
    Assessment Detail
    To be advised.
    Submission
    The Assignments will be submitted electronically through MyUni. Further details will be provided in due course.
    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines

    This section contains links to relevant assessment-related policies and guidelines - all university policies.

  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

The 成人大片 is committed to regular reviews of the courses and programs it offers to students. The 成人大片 therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.
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