BFA526 Financial reporting and analysis THIS UNIT IS BEING OFFERED IN

BFA526 Financial reporting and analysis THIS UNIT IS BEING OFFERED IN
BFA526
Financial reporting and analysis
Semester 1, 2014
THIS UNIT IS BEING OFFERED IN
HOBART, LAUNCESTON and DISTANCE
Teaching Team:
Unit coordinator: William Maguire
Lecturer (Hobart and distance): William Maguire
Lecturer (Launceston): John Pugh
CRICOS Provider Code: 00586B
1
Contents
Contact Details ........................................................................................................................................ 2
Unit Description ...................................................................................................................................... 3
Prior Knowledge & Skills; re-Requisite Unit(s) ........................................................................................ 3
Enrolment in the Unit ............................................................................................................................. 3
Intended Learning Outcomes and Generic Graduate Attributes............................................................ 4
Learning Expectations and Teaching Strategies/Approach .................................................................... 5
Learning Resources ................................................................................................................................. 5
Student Feedback via eVALUate ............................................................................................................. 7
Teaching Arrangements .......................................................................................................................... 7
Assessment ............................................................................................................................................. 9
Submission of Assessment Items .......................................................................................................... 12
Review of Assessment and Results ....................................................................................................... 13
Further Support and Assistance ............................................................................................................ 14
Academic Misconduct and Plagiarism .................................................................................................. 14
Tutorial/Workshop Program ................................................................................................................. 15
Study Schedule ...................................................................................................................................... 17
Contact Details
Unit
Coordinator/
Lecturer
William Maguire
Campus
Hobart
Room Number
422
Email
[email protected]
Phone
6226 2277
Fax
6226 7845
Consultation
Time
Thursday
10.00 – 1200 or
By appointment
2
Unit Description
Welcome to Financial Reporting and Analysis. We hope that you find this unit both challenging and
rewarding. The unit aims to develop your ability to analyse, interpret and use corporate financial
reports and information from the points of view of a manager and an investor. The unit assumes
that you have no previous knowledge of accounting.
We do not expect you to be able to design and maintain accounting systems - this is the task of the
professional accountant. However, as a manager you should feel confident in using financial
information and terminology to manage an organisation and be able to communicate intelligently
with accountants, colleagues on the management team and investment advisers. While the focus is
on analysing and interpreting accounting information, we will do some work on the preparation of
accounting information, to enable the analysis and interpretation. You should also understand
articles in the financial media and contemporary debates about issues and events. In other words
you should become financially ‘literate’ by being conversant with the ‘language of business’
(accounting).
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
There are no pre-requisite units for Financial Reporting and Analysis. However, students are
expected to have a reasonably high level of literacy and numeracy skills.
Enrolment in the Unit
Unless there are exceptional circumstances, students should not enrol in this unit after the end of
week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee
that
•
•
the teaching team will be provide any extra assistance in respect of work covered in the period
prior to enrolment; and
penalties will not be applied for late submission of any piece or pieces of assessment that were
due during this period.
3
Intended Learning Outcomes and Generic Graduate Attributes
Intended Learning Outcomes
In this unit you will learn to:
Assessment
Methods
In assessing this unit I will be looking at your ability to:
Note that Assessment Item 1 contributes to all learning outcomes through encouraging attention to each of the topics
in advance
Explain the origins and
structure of and content of
financial reports.
Apply appropriate skills and
concepts to interpret the
data in financial reports
Apply appropriate skills and
concepts to make decisions
based on the information
contained in financial
statements and reports.
Communicate financial
information.
a. Explain the legal and organisational setting in which financial
information is prepared and used
AI1
b. Define the elements of financial reports and describe and
apply the concepts underpinning the preparation of financial
reports
AI2
Examination (AI4)
c. Record accounting transactions and prepare simple financial
reports.
AI2
Examination
a. Analyse and interpret information contained in internal and
external financial reports.
AI3
Examination
b. Identify inherent limitations of the information contained in
financial reports
AI3
Examination
a. Use financial information and financial models to make
decisions about the efficient and effective allocation of
economic resources within an organisation.
Examination
b. Consider the contemporary issues of ethics and social
responsibility in accounting.
Examination
a. Explain to internal and external stakeholders, the reasons
behind financial decisions.
Assessment item 3
Examination
b. Use appropriate techniques to communicate financial
information and financial decisions based upon financial
data analysis.
Assessment item 3
Assessment item
Examination
Graduate Attribute Outcomes
The assessments and teaching activities in this
unit have been designed to develop the
following graduate attributes in students:
• Reasonably detailed knowledge of financial
reporting and decision-making and the
ability to apply knowledge and skills to
diverse accounting and related situations in
Australian and international contexts
• Lifelong learning skills in pursuit of
professional development
• Written communication skills in a manner
appropriate to the professional situation
• The ability to apply logical thinking to a
range of business related problems and to
enable participation in critical discussions
and the ability to defend a position held
both individually and as part of a culturally
and linguistically diverse groups
• An awareness of when information is
required to address a problem
• An awareness of the global business
environment and the ability to incorporate
its influence in accounting practices and
decisions.
4
Learning Expectations and Teaching Strategies
The University is committed to a high standard of professional conduct in all activities, and holds its
commitment and responsibilities to its students as being of paramount importance. Likewise, it
holds expectations about the responsibilities students have as they pursue their studies within the
special environment the University offers. The University’s Code of Conduct for Teaching and
Learning states:
Students are expected to participate actively and positively in the teaching/learning
environment. They must attend classes when and as required, strive to maintain steady
progress within the subject or unit framework, comply with workload expectations, and
submit required work on time.
Occupational Health and Safety (OH&S)
The University is committed to providing a safe and secure teaching and learning environment. In
addition to specific requirements of this unit you should refer to the University’s policy at:
http://www.utas.edu.au/work-health-safety/
Learning Resources.
Prescribed Text
Atrill, P, McLaney, E, Harvey, D & Jenner, M, 2012, Accounting: An introduction, 5e, Sydney: Pearson
Education Australia.
The textbook is available from:
a. the University Cooperative Bookshop Ltd (www.co-opbookshop.com.au) or telephone the
Hobart Campus bookshop on 03 6224 2614. Hardcopy; or
b.
www.mypearsonstore.com.au) an electronic version (ISBN 9781442536401 for installation on
your personal computer or ipad or other tablet device; or
c. Previous users; a second-hand book. If you do, ensure that it is the fifth edition – the learning
resources will be drawn from the fifth edition and it is awkward to work with an earlier edition.
Recommended Texts
All of the texts listed below should be in the UTAS library. You may wish to consult one or more of
them where you are looking for different treatment of some of the issues we cover. They are,
however, unlikely to offer more advanced coverage.
Bazley, M and Hancock, P, 2010, Contemporary Accounting, 7th edn, Cengage Learning Australia Pty
Ltd, South Melbourne.
Birt, J, Chalmers, K, Byrne, S, Brooks, A, and Oliver, J, 2012, Accounting: Business Reporting and
Decision Making, 4th edn John Wiley and Sons Australia Ltd, Milton.
Carlon, S, Kimmel, PD, Loftus, J, Mladenovic, R, Kieso, DE and Weygandt, JJ, 2009, Accounting:
Building Business Skills, 3rd edition, John Wiley and Sons Australia Ltd, NSW.
Horngren, CT, Harrison, WT, 2012, Best P, Fraser, D, and Willet, R, Acounting 7thedn,
Melbourne:Pearson
5
Journals and Periodicals
Articles from relevant journals and the business section of newspapers, will extend your knowledge
and give fresh insights into the use of accounting in contemporary business.
Useful Websites
Library
The library has a subject guide for company information at the following link
http://utas.libguides.com/content.php?pid=30853&sid=225561. Look at the tabs at the top of this
page. Within the business directories tab, you will find a useful electronic database called
FinAnalysis – this will be useful when researching financial information on companies.
You will need your University student identification name and password.
Yahoo
This website is also useful for financial information on companies, but is not as extensive or reliable
as FinAnalysis: http://au.finance.yahoo.com
Investopedia and Wikipedia
These websites provide useful explanations of financial terms and concepts. http://www.
investopedia.com/ http://en.wikipedia.org/wiki/Main_Page
Learning Resources via MyLO
Learning materials will be provided through the University’s online learning platform, MyLO (i.e. the
new MyLO system). The materials are presented roughly in the order of the learning schedule below.
The learning materials include outlines and presentations ( owerPoint slides in PDF format),
interview videos, occasional feedback and other videos, topical items, prescribed reading and
selected exercises. The TSBE Guide for Students and other useful links are available on the unit’s
MyLO site.
PDF Files
Some learning materials made available will be in Portable Document Format (PDF). These files can
be viewed by you from within your web browser or separately through Adobe Acrobat Reader. This
software (if required) can be downloaded free of charge from the Adobe site. At time of writing the
required URL was: http://www.adobe.com/prodindex/acrobat/readstep.html
My Learning Online (MyLO)
Access to the online MyLO unit is required. Log into MyLO at: http://www.utas.edu.au/learningteaching-online and then select BFA526 Financial Reporting & Analysis For help using MyLO go to
http://www.utas.edu.au/learning-teaching-online/new-mylo/home .
Technical requirements for MyLO
For help and information about setting up your own computer and web browser for MyLO, see:
http://uconnect.utas.edu.au/
You can access the University network and MyLO via a laptop computer or other mobile device. See:
http://uconnect.utas.edu.au/uana.htm
6
MyLO can be accessed in the Library computers and in computer labs. See:
http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-and-locations
For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at
http://www.utas.edu.au/service-desk/
MyLO Expectations
1.
Students are expected to maintain the highest standards of conduct across all modes of
communication, either with staff or with other students. Penalties may be imposed if the Unit
Coordinator believes that, in any instance or mode of communication, your language or
content is inappropriate or offensive. MyLO is a public forum. Due levels of respect,
professionalism and high ethical standards are expected of students at all times.
2.
Submission of assessment tasks via MyLO presumes that students have read, understood and
abide by the requirements relating to academic conduct, and in particular, those requirements
relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the
student submitting as their own work. Any breach of this requirement will lead to student
misconduct processes.
3.
MyLO is an Internet service for teaching and learning provided by the University. It is
expected that at least once a day students will check MyLO.
Student Feedback via eVALUate
At the conclusion of each unit students will be asked to provide online responses to a number of
matters relating to the learning and teaching within that unit. All students are asked to respond
honestly to these questions, as all information received is used to enhance the delivery of future
offerings.
Changes to this Unit Based on Previous Student Feedback
According to the 2013 coordinator of this unit, no major changes were required. Changes that have
been made include more timely notice of the occasional webinars, removal of videos that refer to an
earlier version of the textbook and editing of suggested solutions from the textbook.
Teaching Arrangements
The students enrolled for Financial reporting and analysis (BFA526) in 2014 include face-to-face
students in Hobart and Launceston as well as distance students who are studying on-line. The
assessment and materials provided are identical for all students. If distance students are present in
Launceston or Hobart, they are welcome to attend workshops.
•
The study schedule, workshop program and assessment schedule below set out the framework
for the work involved in the unit. For all topics there is a variety of questions/exercises/
readings for you to complete, mainly selected from the prescribed textbook, Atrill et al. Do the
exercises specified for workshops before the date of the workshop. You should work through
the learning materials for each of the modules, ensuring that you keep to the dates specified.
•
Each chapter of the text is supported by a set of power point slides. These will form the basis of
some of the discussion during the workshops. The session will be recorded for the benefit of
distance students and others who wish to follow up on a session. Although the unit is designed
7
to enable you to work at your own pace, it is important to work consistently through the
learning materials and leave sufficient time to prepare for the assessment tasks (see
assessment tasks below).
•
Periodically, there will be online webinars to deal with selected topics and a real time forum for
questions and answers. The dates and times for these will be announced on the MyLO site for
the unit.
•
If there is any area of the work that you do not understand, you should contact the relevant
lecturer immediately, and make sure you do not progress to the next topic/module without a
thorough understanding of the current one. Each part of the unit develops themes from, and
assumes an understanding of, the previous modules/topics, so it is important that areas are not
skipped.
•
Students undertaking this unit should allocate at least 10 hours of study time each week to
complete learning activities including assessments.
Workshops
There is one three-hour workshop per week. This comprises a mix of presentation and discussion of
material and reviewing and working through material set for the workshop. The workshops will be
recorded. Distance students are welcome to attend workshops should they be in the vicinity of
Hobart or Launceston.
There will be regular online discussion for Distance students to review material.
Online Activities
Respond to weekly questions on the discussion board
Submit assignments
Other activities as required
Communication, Consultation and Appointments
Email Correspondence:
Students are expected to check their UTAS email site regularly (at least three times a week).
Students submitting requests or queries to staff via email should provide very clearly their: Family
name: Preferred name; Student ID; Unit code (i.e. BFA526) and allow teaching staff at least two (2)
business days to reply. Members of staff are not required to respond to emails in which students do
not directly identify themselves, which are threatening or offensive, and that come from external
(non-UTAS) email accounts. Students are advised not to have their UTAS email forwarded to an
external email service (such as Gmail or Hotmail). In the past there have been significant issues
where this has occurred, resulting in UTAS being blacklisted by these email providers for a period of
up to one month.
MyLO News:
MyLO news will be used as the communication medium to contact all students in the unit. Check
MyLO news frequently – at least three times a week. MyLO News will feature comments on the unit
as it progresses and responses to student questions which appear to have general applicability.
8
Consultation and Appointment:
Consultation times appear on page 2. If you are unable to meet with your lecturer at that time, you
are welcome to make an appointment. Contact details appear on page 2. This opportunity is also
available to online students, should you be in Hobart or Launceston.
Assessment
Assessment Schedule
To pass this unit you must achieve an overall mark of at least 50 per cent of the total available marks.
Details of each assessment item are outlined below.
Assessment Items
Due Date
Weight
Link to Learning
Outcomes
JIT answers
Weekly, by 2350, Sunday
10%
See below
Transactions and simple
financial reports
Sunday, 6 April 2014 at 2350
10%
See below
Analysis and interpretation
Sunday, 27 April 2014 at
2350
20%
See below
Examination
To be advised by
Examinations Office
60%
See below
Assessment Item 1 – Just-in-time (JIT) answers
Task Description:
Answer questions for ten of the thirteen weeks (you are welcome to answer
them all. The questions to be answered are on the MyLO discussion board.
Task Length
Word limit: 200 words
Assessment Criteria:
To be eligible for credit, your answer should show that you have read the
chapter and thought about it. The answer does not have to be “correct”.
Link to Unit’s
Learning Outcomes:
Those outcomes relating to analysis and communication
Due Date:
Weekly, by Sunday at 2350
Submit your answer directly in the specified place on the discussion board.
Type directly into your submission - please do not use an attachment.
Value:
10%
9
Assessment Item 2 – Preparation of simple financial reports
Task Description:
This task involves recording a set of transactions for an organisation for a
short time period using a worksheet and then preparing the income
statement, balance sheet and statement of cash flows based on the recorded
transactions. You will be provided with the worksheet.
Task Length
Not applicable
Assessment Criteria:
We will place an assessment rubric on the MyLO site for the unit.
Due Date:
2350, 30 March, 2014. Submit via the drop box on the MyLO site.
Value:
10%
Assessment Item 3 – Analysis and interpretation of financial reports
Task Description:
A major investor has asked you to perform a financial analysis of an
Australian listed company. The report must be for a company that sells
inventory. Do not use the report of a financial/banking institution, service
company or mining company, as these types of companies limit the nature of
the analysis that you can carry out.
•
Calculate ratios for an Australian company for three years – 2011, 2012
and 2013 using figures from the annual report of that company. Write
comments on your ratio calculations.
•
You will access the annual reports of your company using the annual
report database that is available in the University of Tasmania Library’s
databases. A more detailed assignment briefing will be placed on the
MyLO site for the unit including instructions regarding access to the
database. Read Chapter 6 of Atrill et al thoroughly and do the related
exercises to enable you to complete the assessment task satisfactorily.
Task Length
The limit is 2000 words – this is a maximum, not a target. If you can produce
a good report in fewer than 2000 words, that is great. Remember, you are
reporting to a client who is a busy person. Keep the report concise (thus
avoid unnecessary words). Present the details of your calculations in an
appendix to the report. Present only the results of the calculations in tables
in the report itself.
Assessment Criteria:
We will place an assessment rubric on the MyLO site for the unit.
Link to Unit’s
Learning Outcomes:
Analyse and interpret information contained in internal and external financial
reports.
Identify inherent limitations of the information contained in a financial
report.
Explain to internal and external stakeholders, the reasons behind financial
decisions.
Use appropriate techniques in order to communicate financial information
and financial decisions based upon financial data analysis
10
Due Date:
27 April, 2014 at 2350.
Submit the completed files via the drop box on on the MyLO site.
Value:
20%
Assessment Item 4 – Examination
Task Description:
Complete questions in a closed-book examination within three hours.
Task Length
Three hours
Assessment Criteria:
See page 4 of this outline for the assessment criteria that relate to the
examination
Link to Unit’s
Learning Outcomes:
All learning outcomes
Due Date:
See below.
Value:
60%
Your examination for this unit will be held during the scheduled examination period as indicated by
Student Administration in correspondence to you. Examinations will normally be scheduled Monday
to Saturday inclusive. Examinations may be held during the day or evening and you should consult
the university information which will be made available towards the end of semester.Make any
necessary arrangements with employers now for time off during the examination period to sit this
examination. Your participation at the scheduled time is not negotiable unless there are exceptional
circumstances. Note that you will be expected to sit the examination at your recorded study centre.
To find out more go to the Exams Office website: http://www.utas.edu.au/exams/home .
How Your Final Result Is Determined.
To pass this unit you must achieve an overall mark of at least 50 per cent of the total available marks.
Details of each assessment item are outlined below.
11
Submission of Assessment Items
Lodging Assessment Items
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
All assessment items must be handed in by 2350 on the due date. Where appropriate, unit
coordinators may also request students submit a paper version of their assignments.
All assignments must have a TSBE Assignment Cover Sheet, which is available as a blank template
from the TSBE website: [http://www.utas.edu.au/business-and-economics/student-resources]. All
assignments must include your name, student ID number, tutorial day/time, and your tutor’s name.
If this information is missing the assignment will not be accepted and, therefore, will not be
marked.
Please remember that you are responsible for lodging your assessment items on or before the due
date. We suggest you keep a copy. Even in ‘perfect’ systems, items sometimes go astray.
Late Assessment and Extension Policy
In this Policy
1.
(a) ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;
(b) ‘late’ means after the due date and time; and
(c) ‘assessment items’ includes all internal non-examination based forms of assessment
2.
This Policy applies to all students enrolled in the Tasmanian School of Business and Economics
Business units at whatever Campus or geographical location.
3.
Submit assessment items on or before the due date and time specified in this Unit Outline. The
onus is on you to prove the date and time of submission.
4.
Students who have a medical condition or special circumstances may apply for an extension.
Requests for extensions should, where possible, be made in writing to the Unit Coordinator on
or before the due date. Students will need to provide independent supporting documentation
to substantiate their claims.
5.
Late submission of assessment items will incur a penalty of 10% of the total marks possible for
that piece of assessment for each day the assessment item is late unless an extension had been
granted on or before the relevant due date.
6.
Assessment items submitted more than five (5) days late will not be accepted.
7.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
Academic Referencing and Style Guide
In your written work you will need to support your ideas by referring to scholarly literature, works of
art and/or inventions. It is important that you understand how to correctly refer to the work of
others and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by the University of Tasmania as a serious offence.
The appropriate referencing style for this unit is: the Harvard style. For information on presentation
of assignments, including referencing styles: http://utas.libguides.com/referencing
12
Review of Assessment and Results: TSBE Policies
Review of Internal Assessment
It is expected that students will adhere to the following policy for a review of any piece of
continuous/internal assessment. The term continuous/internal assessment includes any assessment
task undertaken across the teaching phase of any unit (such as an assignment, a tutorial
presentation, an online discussion, and the like), as well as any capstone assignment or take-home
exam.
Within five (5) days of release of the assessment result a student may request a meeting with the
assessor for the purpose of an informal review of the result (in accordance with Academic
Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). During the meeting, the student should be prepared to discuss specifically the
marks for the section(s) of the marking criteria they are disputing and why they consider their
mark(s) is/are incorrect. The assessor will provide a response to the request for review within five (5)
days of the meeting.
If the student is dissatisfied with the response they may request a formal review of assessment by
the Head of School, with the request being lodged within five (5) days of the informal review being
completed. A Review of Internal Assessment Form must be submitted with the formal review
(http://www.studentcentre.utas.edu.au/examinations_and_results/forms_files/review_of_assessm
ent.pdf).
Review of Final Exam/Result
In units with an invigilated exam students may request a review of their final exam result. You may
request to see your exam script after results have been released by completing the Access to Exam
Script Form, which is available from the TSBE Office, or at the following link –
http://www.utas.edu.au/business-and-economics/student-resources. Your unit coordinator will
then contact you by email within five (5) working days of receipt of this form to go through your
exam script.
Should you require a review of your final result a formal request must be made only after
completing the review of exam script process list above. To comply with UTAS policy, this request
must be made within ten (10) days from the release of the final results (in accordance with
Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/university-council/universitygovernance/rules). You will need to complete an Application for Review of Assessment Form, which
can be accessed from www.studentcentre.utas.edu/examinations_and_results/forms_
files/review_of_assessment.pdf. Note that if you have passed the unit you will be required to pay
$50 for this review.
The TSBE reserves the right to refuse a student request to review final examination scripts should
this process not be followed.
13
Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness which may affect your study then you are advised to raise these
with your lecturer or tutor in the first instance.
If you do not feel comfortable contacting one of these people, or you have had discussions with
them and are not satisfied, then you are encouraged to contact the Director of Postgraduate
Programs:
Name:
Room:
Phone:
Email:
Dr Rob Hecker
307
6226 1774
[email protected]
There is also a range of University-wide support services available to students, including Student
Centre Administration, Careers and Employment, Disability Services, International and Migrant
Support, and Student Learning and Academic Support. Please refer to the Current Students website
(available from www.utas.edu.au/students) for further information.
If you wish to pursue any matters further then a Student Advocate may be able to assist.
Information about the advocates can be accessed from www.utas.edu.au/governancelegal/students-complaints .
The University also has formal policies, and you can find out details about these policies from the
following link – www.utas.edu.au/governance-legal/student-complaints/how-to-resolve-a-studentcomplaint/self-help-checklist.
Academic Misconduct and Plagiarism
Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an
assignment or an examination, and any other conduct by which a student:
(a) seeks to gain, for themselves or for any other person, any academic advantage or advancement
to which they or that other person are not entitled; or
(b) improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of
Student Discipline. This can include imposition of penalties that range from a deduction/cancellation
of marks to exclusion from a unit or the University. Details of penalties that can be imposed are
available in the Ordinance of Student Discipline – Part 3 Academic Misconduct, see
http://www.utas.edu.au/universitycouncil/legislation/.
Plagiarism is a form of cheating. It is taking and using someone else’s thoughts, writings or
inventions and representing them as your own, for example:
•
•
•
•
using an author’s words without putting them in quotation marks and citing the source;
using an author’s ideas without proper acknowledgment and citation; or
copying another student’s work.
using ones’ own work from previously submitted assessment items if repeating a unit.
14
If you have any doubts about how to refer to the work of others in your assignments, please
consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity
resources on the web at http://www.academicintegrity.utas.edu.au/ The intentional copying of
someone else’s work as one’s own is a serious offence punishable by penalties that may range from
a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit,
a course, or the University.
The University and any persons authorised by the University may submit your assessable works to
a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable
works may also be included in a reference database. It is a condition of this arrangement that the
original author’s permission is required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines, see
http://www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on
the Current Students homepage.
Workshop Program
There are three categories of material at the end of each chapter: discussion questions (D),
application exercises (E) and case studies (C). We work mainly with application exercises and case
studies because these are closer to practical application.
• We use discussion questions for discussion in workshops and for the weekly JIT responses.
• The textbook uses the same set of numbers for each category, so please be sure to work through
the correct item. To assist, I have preceded each number with the relevant letter of the alphabet
representing that category (D; E; C)
• Prepare the items listed below for the workshop each week. We may add topical items to this list
on occasion. We post suggested solutions after each workshop.
15
Week One
D1.18; D1.29; D2.9, D2.31;
Week Two:
C1.1, C2.1
Week Three:
D3.14; E3.1, E3.2, E3.15, C3.1,
Week Four:
C15.2, C3.2
Week Five:
E4.7, E4.17, E4.20, E5.11, E5.23
Week Six:
E6.2, E6.7; E6.11, E6.18, C6.2 (C6.2 is useful because it has similarities with the requirements
for assessment task 3)
Week Seven:
E7.16, E7.18, E7.20
Week Eight:
E8.13, E8.20, E8.21
Week Nine:
E9.1, E9.5, E9.6, E9.9, E9.13, E9.20
Week Ten:
E11.11, E11.14, E11.16
Week Eleven:
E12.1; E12.7; E12.13; E12.16
Week Twelve:
E13.9, E13.11
Week Thirteen:
E14.8, revision
16
Study Schedule
Week
Start of Week
Attrill et al
Topic
1
24 February
1,2
Accounting and accounting
entities
2
3 March
3,4
Statement of financial position,
income statement
3
10 March
4,5
Income statement, cash flow
statement
4
17 March
15 (p746-770)
Corporate governance and social
issues
5
24 March
7
Cost behaviour and cost-volumeprofit analysis
6
31 March
6
Analysis and interpretation of
financial statements
7
7 April
8
Full costing
8
14 April
9,15 (p770-778)
Due Dates*
AI2: 6 April
Management accounting,
strategy, planning and control.
Mid-semester break: Friday 18 – Friday 25 April inclusive
9
28 April
11
Capital investment decisions
10
4 May
13
Working capital management
11
11 May
14
Financing decisions
12
18 May
12
Security and business valuation
13
25 May
AI3:27 April
Review of unit
Examination period: 7 – 24 June 2014
*AI1 comprises ten submissions to the discussion board every week by 2350
17
Was this manual useful for you? yes no
Thank you for your participation!

* Your assessment is very important for improving the work of artificial intelligence, which forms the content of this project

Download PDF

advertisement