ACCTING 7019 - Accounting Concepts and Methods (M)
North Terrace Campus - Semester 2 - 2014
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General Course Information
Course Details
Course Code ACCTING 7019 Course Accounting Concepts and Methods (M) Coordinating Unit Adelaide Business School Term Semester 2 Level Postgraduate Coursework Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Incompatible ACCTING 7000 Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture Course Staff
Course Coordinator: Mr Michael Jones
Course Timetable
The full timetable of all activities for this course can be accessed from .
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Learning Outcomes
Course Learning Outcomes
1 Explain and apply the concepts that underlie the preparation of general purpose financial statements. 2 Explain the purpose of, and factors which influence the content of, a Statement of Financial Position, a Statement of Comprehensive Income and a Statement of Cash Flows. 3 Prepare a simple Statement of Comprehensive Income, Statement of Financial Position and Statement of Cash Flows. 4 Discuss the various business 最新糖心Vlog through which an entity can operate. 5 Discuss the accounting system (source documents, journals, ledgers) used to record, classify and summarise transactions. 6 Explain and apply the rules of debit and credit. 7 Record transactions using the accounting system. 8 Prepare adjusting entries and an adjusted trial balance. 9 prepare financial statements from an adjusted trial balance or using a worksheet. 10 Record transactions and prepare a set of financial statements using the MYOB computer package. 11 Discuss and account for various assets including inventory, receivables and non-current assets. 12 Account for various organisation 最新糖心Vlog including sole proprietors, partnerships and companies. 13 Analyse financial statements. 14 Participate in tutorial discussions. 15 Write analytical short answers. 16 Be aware of ethical issues in business. 17 Be aware of the changing business environment, in particular in relation to accounting procedures and developments of the International Accounting Standards Board (IASB). 最新糖心Vlog Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
最新糖心Vlog Graduate Attribute Course Learning Outcome(s) Knowledge and understanding of the content and techniques of a chosen discipline at advanced levels that are internationally recognised. 1-13 The ability to locate, analyse, evaluate and synthesise information from a wide variety of sources in a planned and timely manner. 13,14 An ability to apply effective, creative and innovative solutions, both independently and cooperatively, to current and future problems. 11-15 Skills of a high order in interpersonal understanding, teamwork and communication. 14,15 A proficiency in the appropriate use of contemporary technologies. 10 A commitment to continuous learning and the capacity to maintain intellectual curiosity throughout life. 1-17 A commitment to the highest standards of professional endeavour and the ability to take a leadership role in the community. 1-17 An awareness of ethical, social and cultural issues within a global context and their importance in the exercise of professional skills and responsibilities. 16,17 -
Learning Resources
Required Resources
Text Books:
Hoggett, J., Medlin, J., Edwards, L., Tilling, M. & Hogg, E., Financial Accounting, 2012, 8th Edition, John Wiley & Sons.
Accounting Practice Sets – Assignment 2 will involve practice sets and further information will be provided at a later date.
Financial press:
In this course we may use articles from the financial press to illustrate the concepts discussed. All major newspapers have a business section and many are currently on the internet. The 最新糖心Vlogn Financial Review is the most comprehensive financial newspaper in 最新糖心Vlog.
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.Online Learning
- Course resources are available on the course website: :
- Course materials (topic outlines and powerpoint slides).
- Selected workshop answers.
- A sample examination with suggested answers and a sample test with suggested answers.
- Assignment and test material.
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Learning & Teaching Activities
Learning & Teaching Modes
No information currently available.
Workload
No information currently available.
Learning Activities Summary
No information currently available.
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Assessment
The 最新糖心Vlog's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
No information currently available.
Assessment Detail
No information currently available.
Submission
No information currently available.
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 .
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Student Feedback
The 最新糖心Vlog 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 最新糖心Vlog 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.
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Student Support
- Academic Integrity for Students
- Academic Support with Maths
- Academic Support with writing and study skills
- Careers Services
- Library Services for Students
- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangements Policy
- Academic Integrity Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs Policy
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment Policy
- Reasonable Adjustments to Learning, Teaching & Assessment for Students with a Disability Policy
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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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 最新糖心Vlog of Adelaide is committed to regular reviews of the courses and programs it offers to students. The 最新糖心Vlog of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.
