最新糖心Vlog

Location: 13:10, Level 13, 10 Pulteney Street (Nexus 10)
Telephone: 8313 1024
email: janice.loftus@adelaide.edu.au

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

1. Apply knowledge of accounting techniques, concepts, principles and theories to solve financial reporting problems.
2. Apply a structured decision model to exercise judgement in the application of accounting standards.
3. Work in teams to design and undertake a research project.
4. Effectively utilise oral and written communication skills to communicate to peers.
5. Apply the code of ethics for professional accountants to make sound decisions.

Rankin, M., P. Stanton, S. McGowan and K. Ferlauto, Contemporary Issues in Accounting, 2023, 3rd edition, John Wiley and Sons, 最新糖心Vlog.* AND

access to all 最新糖心Vlogn Accounting Standards, Interpretations and the Conceptual Framework available on the AASB website).

* All Wiley higher education books are available electronically via a subscription service (one subscription to access all Wiley texts)

Students should use the most recent version.
Readings
At relevant sections of the course additional prescribed readings elaborate on, or supplement, items in the prescribed texts. These readings are provided via links on the course website (MyUni) or are available in the Barr Smith library.

If you are seeking additional reading in relation to assumed knowledge you should refer to:

• Deegan, C. (2023). Financial Accounting Theory, 5th Edition. Cengage.
• Godfrey, J., A. Hodgson, A. Tarca, J. Hamilton and S. Holmes, Accounting Theory, 7th Edition, 2010, John Wiley and Sons, 最新糖心Vlog.
• Henderson, S., G. Peirson, K. Herbohn, T. Artiach and B. Howieson (2017) Issues in Financial Accounting, 16th edition. Pearson Education 最新糖心Vlog.
• Loftus, J., K. Leo, S. Daniliuc, B. Luke, H.N. Ang, M.E. Bradbury, D. Hanlon, J. Kmapp, N. Boys, and K. Byrnes, (2023) Financial Reporting, 4th edition, John Wiley & Sons 最新糖心Vlog.
• Loftus, J., K. Leo, N. Boys, S. Daniliuc, B. Luke, H.N. Ang and K. Byrnes, (2020) Financial Reporting, 3rd edition, John Wiley & Sons 最新糖心Vlog.

The writing centre provides academic learning and language development services and resources for local and international students including drop-in consultations: http://www.adelaide.edu.au/writingcentre/

Students should refer to the course website for certain required readings and additional references as directed. The website also includes links to some useful websites.

https://myuni.adelaide.edu.au/

At this advanced level of study you are much more responsible for the quality of your learning than when you first entered university. Accordingly, active rather than passive learning is emphasised. For each topic there are self-study questions; and tutorial questions.

Self-study questions
Self-study questions facilitate your comprehension of the content of the prescribed readings. Guidance on self-study questions is provided on MyUni. Your learning will be enhanced by attempting the questions before referring to the guidance notes to assess your response.

Tutorial questions
Tutorial questions are generally more challenging than self-study questions because they emphasise analysis, evaluation and synthesis of information, as well as the development of creative solutions to problems. There are two types of tutorial questions:

• Tutorial questions that you should attempt in preparation for the tutorial; and

• In-class activities, which are to be completed during tutorials.

Students in this course are expected to attend or watch one lecture and participate in one tutorial class each week.

· Lectures : 2 hours per week, commencing WEEK 1 face-to-face session each week.
The face-to-face session will be recorded. Students are introduced to each topic in pre-recorded podcasts and mini-lectures. The timetabled lecture time is used for a variety of learning activities, including workshops and demonstration of problems and cases.
· Tutorials: 1 hour per week, Tutorials START WEEK 2

The 最新糖心Vlog expects full-time students (i.e. those taking 12 units/semester) to devote a total of 48 hours/week to their studies. Accounting Theory is a three-unit course and you are expected to commit 8 - 9 hours of private study outside of your regular classes.

Topics and Skills
Topic 1: Why we need to exercise judgement in applying principles-based accounting standards
              Communication skills workshop - Analysing the question
Topic 2: Definition and recognition
             Introduction to Small Group Discovery (SGD) Project
Topic 3: Measurement and disclosure         
             Workshop on using databases for the SGD project
Topic 4: Exercising judgement in choosing an accounting policy
Topic 5: The role of ethics in accounting
             Communication skills workshop - Critiquing writing       
Topic 6: Economic consequences of accounting policy choice- agency theory
Topic 7: Capital markets research
Topic 8A: Social & environmental reporting
Topic 8B: Social & environmental reporting and accounting for carbon trading
              Workshop on exam skills
              Course overview
             

Assessment Task	Task Type	Due	Weighting	Learning Outcome
Writing task	Individual	TBA refer course Canvas page	2%	1,4
Test 1	Individual	TBA refer course Canvas page	15%	1, 4
Individual Assignment	Individual	TBA refer course Canvas page	8%	1, 2, 4
Test 2	Individual	TBA refer course Canvas page	10%	1
Tutorial Activities	Individual	Weekly homework	4%	1, 2, 4, 5
Research Project	Group component	TBA refer course Canvas page	8%	1, 3, 4
	Individual component	TBA refer course Canvas page	8%	1, 3, 4
Final Exam	Individual	Exam Period (details TBA)	45%	1, 2, 4, 5
Total			100%

To pass this course, students must pass the final exam and achieve a total of at least 50% overall. Students not achieving the minimum exam mark will be awarded no more than 49.

These guidelines apply to both the individual assignment and the group research report.
Assignment Guidelines including Referencing Details: Correct referencing is important because it identifies the source of the ideas and arguments that you present and helps to avoid the problem of plagiarism. This course makes use of the “Harvard” system of referencing. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide (link available on MyUni). This booklet also provides guidelines on a range of other important communication skills (including writing essays and reports, making oral presentations etc.).

Late Assignment Submission: Students are expected to submit their work by the due date to maintain fairness and equity. 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 before the due date. Each request will be assessed on its merits. Unless subject to an extension (by prior arrangement) assignments will be penalised by a 10% mark reduction (10% of the maximum mark) for each day, or part thereof, that it is late.

Extensions for assignments may be granted under special circumstances. An extension request based on illness or exceptional personal circumstances must include the Supporting Statement/Certification Form, of the Modified Arrangements for Coursework Assessment application form.
Students applying for an extension based on medical reasons must visit their medical practitioner, with that approved 最新糖心Vlog form, and have the medical practitioner complete it. A doctor's certificate will not be accepted. Any student seeking an extension must contact the course co-ordinator PRIOR to the due date. Extensions, except on medical grounds, cannot be given after the due date.

Marking of Assignments: Staff will aim to complete marking communicate feedback and grades to students within three weeks of submission.

The assessment components are as follows:
Short-Answer Writing Task 2%:
A writing task on topic 1 will be held on-line during scheduled lecture time. The writing task is intended to help develop your written communication skills. Further details will be posted on MyUni. 

Test 1 15%
The test will cover topics one to three, inclusive and be held on-line during the scheduled lecture time. Further details will be posted on MyUni. 

Test 2 10%
The test will cover topic six and be held on-line during the scheduled lecture time. Further details will be posted on MyUni.

Missed tests and writing tasks cannot be 'made up' on another occasion for any reason (including medical). Requests for special consideration may be made in accordance with 最新糖心Vlog policy and, if granted, will be addressed by reweighting of assessment.

Individual Assignment 8%
The individual assignment is primarily on topic 4 but will draw on knowledge and skills acquired in earlier topics. Further details will be posted on MyUni.

Tutorial Activities: 4%
Marks will be awarded for completion of homework. Completed homework must be uploaded on MyUni each week by 6.00 p.m. one day prior to your scheduled tutorial. The homework will be assessed four times per semester. Students are not given prior knowledge of the weeks in which homework will be assessed. Tutors do not provide feedback on submitted homework. It is the responsibility of students to take additional notes, etc. during tutorials.

Research Report on Small Group Discovery (SGD)  16%
Assessment of your participation in the SGD project will be as follows:
Individual participation in invigilated group meetings held in tutorials (5 marks)
Individual component included in submission (3 marks)
Group mark awarded for written submission (8 marks)
Further details will be provided in lectures and on MyUni.

The individual participation in invigilated group meetings held in tutorials forms part of the requirement of professional accounting bodies (CPA 最新糖心Vlog and CAANZ) for 50% of assessment to be invigulated. Accordingly, students in face-to-face tutorials will be required to present student ID cards and students in on-line tutorials will be required to turn videos and cameras on during the weeks in which SGD group meetings are held in tutorials.

Final Exam 45%
There will be a three-hour exam.  Further details will be provided in lectures and on MyUni.

1. Assignments must be submitted electronically through MyUni Turnitin.
2. Please retain a copy of all assignments submitted.
3. All group members are expected to contribute approximately equally to the group project.

We acknowledge the contribution of feedback from past students in our endeavours to provide a more effective learning environment.