最新糖心Vlog

ACCTING 7025 - Accounting Essentials for Decision Makers (M)

North Terrace Campus - Trimester 2 - 2020

This course introduces students to both financial accounting and management accounting. It provides an overview of accounting concepts and principles, the major external financial accounting reports and accounting systems and the accounting cycle. Management accounting tools of costing and budgeting are introduced, as well as performance analysis and capital investment decisions. Students are also provided with the tools for analysing and interpreting the financial statements of an organisation and managing the working capital and long term financing of the business.

  • General Course Information
    Course Details
    Course Code ACCTING 7025
    Course Accounting Essentials for Decision Makers (M)
    Coordinating Unit Adelaide Business School
    Term Trimester 2
    Level Postgraduate Coursework
    Location/s North Terrace Campus
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange Y
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Mr David Joy

    Email: david.joy@adelaide.edu.au
    Course Timetable

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

  • Learning Outcomes
    Course Learning Outcomes

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

    1. explain accounting concepts and the structure and purpose of financial statements.
    2. analyse and apply accounting information to facilitate decision making.
    3. explain and apply the concept of relevant costing to a range of decision making situations.
    4. explain and apply flexible budgeting as a means of exercising control and assist in decision making in a business.
    5. create and evaluate investment proposals within a business environment.
    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)
    Deep discipline knowledge
    • informed and infused by cutting edge research, scaffolded throughout their program of studies
    • acquired from personal interaction with research active educators, from year 1
    • accredited or validated against national or international standards (for relevant programs)
    1 - 5
    Critical thinking and problem solving
    • steeped in research methods and rigor
    • based on empirical evidence and the scientific approach to knowledge development
    • demonstrated through appropriate and relevant assessment
    1 - 5
    Teamwork and communication skills
    • developed from, with, and via the SGDE
    • honed through assessment and practice throughout the program of studies
    • encouraged and valued in all aspects of learning
    2
    Career and leadership readiness
    • technology savvy
    • professional and, where relevant, fully accredited
    • forward thinking and well informed
    • tested and validated by work based experiences
    1 - 5
  • Learning Resources
    Required Resources
    Text Book:

    Accounting for Non-Specialists 7th edition, Atrill P, McLaney EJ, Harvey D, 2018, Pearson, Melbourne (ISBN: 9781488612589)
    Recommended Resources
    The financial press – both newspapers and business magazines cover a wide range of business topics.

    Websites such as those provided by ASIC, ASX, CPA and CA.
    Online Learning
    Course resources available on the course website: www.myuni.adelaide.edu.au include:

      Lecture documents and related material.
      In class exercises and discussion questions.
      Assignment related documents.

  • Learning & Teaching Activities
    Learning & Teaching Modes
    Classes will provide students with material that covers both financial and management accounting. In addition, there will be questions and problems that students will be asked to complete. These will be in two categories:

    1 In-class questions
    These questions are done during the class. They complement material covered in the topic. No extra preparation is required.

    2. Self-study questions
    Solutions to self-study questions are provided on MyUni. These questions will only be discussed if requested by students for clarification of specific issues.
    Workload

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

    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 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 regular classes.

    Students in this course are expected to attend all classes throughout the trimester.
    Learning Activities Summary
    The table below lists the topics included in the course:

    Introduction to Accounting

    Measuring and Reporting Financial Position

    Measuring and Reporting Financial Performance

    Cash Flow Statements

    Corporate Social Responsibility Reporting

    Analysis and Interpretation of Financial Statements

    Cost-Volume-Profit Analysis

    Full Product Costing

    Budgeting

    Capital Investment Decisions


  • Assessment

    The 最新糖心Vlog'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
    Assessment Task Task Type Due Weighting Learning Outcome
    Mid Semester Test (Online) Individual

    Week 6

    25% 1
    Assignment Group Week 10 25% 2
    Final Exam (Online) Individual Exam Period 50% 1-5
    TOTAL 100%
    Assessment Related Requirements
    Assignment Guidelines including Referencing Details
    A copy of the Postgraduate Programs: Communication Skills Guide is available to students. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf .

    This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations 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. (Further information on plagiarism is provided later in this course outline.)

    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.

    Further assistance with referencing is available from the Faculty’s Learning Support Advisors. The contact details are provided in the Communication Skills Guide.
    Assessment Detail
    Final Examination
    An examination will be held at the end of the course. It will be an open book examination and will cover most of the course material. A minimum mark of 40% is required in the examination in order to pass the course.
    Submission
    Presentation of assignments

    All work is to be submitted online. Instructions will be provided with the detailed assessment information.

    Please retain a copy of all assignments submitted for assessment.
    Assignments may not be accepted if they do not have a signed acknowledgement of the 最新糖心Vlog’s policy on plagiarism: http://www.adelaide.edu.au/policies/230

    Students must not submit work for an assignment that has previously been submitted for this course or any other course without prior approval of 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.

    All requests for extensions must 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.

    Return of assignments

    Markers aim to ark and return assignments to students within two (2) weeks of the due date with written feedback. Marked research assignments will be returned to students via MyUni.
    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 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.

  • Student Support
  • Policies & Guidelines
  • 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.