Read this document to learn essential details about your unit. It will
also help you to get started with your studies.
Accounting and Financial Decision Making
Semester 1, 2015
Teaching Team:
Steve Allen
Sue Conway
Debbie Wills
CRICOS Provider Code: 00586B
BFA103 Accounting and Financial Decision Making
Contact Details ........................................................................................................................................ 3
Unit Description ...................................................................................................................................... 4
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 4
Enrolment in the Unit ............................................................................................................................. 4
When does the unit commence? ............................................................................................................ 4
Intended Learning Outcomes and Generic Graduate Attributes for BFA103
Accounting and Financial Decision Making............................................................................................. 5
Learning Expectations and Teaching Strategies/Approach .................................................................... 6
Learning Resources ................................................................................................................................. 6
Student Feedback via eVALUate ............................................................................................................. 8
Details of Teaching Arrangements (for Attending Students).................................................................. 9
Details of Teaching Arrangements (for Distance students) .................................................................. 10
Learning expectations and strategies ................................................................................................... 10
Assessment ........................................................................................................................................... 13
Submission of Assessment Items .......................................................................................................... 15
Review of Assessment and Results ....................................................................................................... 16
Further Support and Assistance ............................................................................................................ 17
Academic Misconduct and Plagiarism .................................................................................................. 18
Study Schedule ...................................................................................................................................... 19
BFA103 Accounting and Financial Decision Making
Contact Details
Unit Coordinator: Stephen Allen
Campus: Cradle Coast
Room Number: S118
Email: [email protected]
Phone: (03) 64 30 4578
Consultation: To be advised
Unit Coordinator: Susan Conway
Campus: Launceston
Room Number: D106
Email: [email protected]
Phone: (03) 63 24 3068
Consultation: To be advised
Lecturer: Debbie Wills
Campus: Hobart
Room Number: 416 Commerce Building
117 Centenary Building
Email: [email protected]
Phone: (03) 62 26 7951
Consultation: To be advised
BFA103 Accounting and Financial Decision Making
Unit Description
This unit provides the opportunity for you to acquire an understanding of business and to begin your
development of a coherent body of knowledge in accounting and finance.
You will develop initiative in planning, problem-solving and decision making, as well as the capacity
to find solutions to business problems, as well as learn to communicate your findings.
This unit is designed specifically to provide you with an understanding of the role that accounting
plays in various aspects of financial decision-making in business. You will learn how:
 profit and wealth are measured in a business context;
 the major financial statements are constructed; and
 the outputs of the accounting process may be interpreted and used for key business decisionmaking.
For those of you intending to take further units in accounting, this unit will serve as an essential
foundation and preparation for that continued study.
For those of you not intending to take further units in accounting, the experience gained from this
unit will also be invaluable. Accounting is often referred to as the language of business, so whatever
aspect of business you intend to specialise in, you will need to be familiar with the concepts and
principles underlying the practice of accounting and financial reporting.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
There are no prerequisite units for BFA103 Accounting and Financial Decision Making.
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
any extra assistance will be provided by the teaching team 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.
When does the unit commence?
The unit’s teaching schedule commences in the week beginning 23 February, 2015.
BFA103 Accounting and Financial Decision Making
Intended Learning Outcomes and Generic Graduate Attributes for BFA103 Accounting and Financial Decision Making
In this unit you will
In assessing this unit I will be looking at
your ability to:
Learning Outcome 1
How accountants
measure and report the
profit, financial position
and cash flows of a
Identify the fundamental principles underlying
accountants’ measurement of profit, financial
position and cash flows, and distinguish between
cash-based and accrual accounting.
Analyse business transactions, record them on a
worksheet and prepare financial reports, in the
context of a simple sole trader and a company.
Online Test
Online Test
Learning Outcome 2
How stakeholders
external to a business
analyse and interpret
financial reports
Learning Outcome 3
How managers within a
business use financial
information for internal
Calculate financial ratios and explain what the
resulting figures reveal about a business.
Compare the financial information requirements
of decision-makers internal and external to a
Perform calculations, prepare simple reports
based on those calculations, and assess the
significance of those reports, for a variety of
management decision-making contexts (cash
budgeting, capital budgeting, cost-profit-volume
Online Test
Online Test
 Judgement
Exercise judgement, with
guidance, to solve routine
problems within a business
context using a socially
responsible and global
The assessments and teaching activities in this
unit have been designed to develop the following
graduate attributes in students:
 Knowledge
Integrate theoretical and
technical knowledge in
accounting and accountability.
 Application Skills
Critically apply theoretical and
technical knowledge to solve
routine accounting and related
 Communication and Teamwork
Justify and communicate
accounting advice and ideas in
straightforward collaborative
contexts involving both
accountants and nonaccountants in a clear and
independent manner.
 Self-Management
Reflect on performance
feedback to identify and act
upon learning opportunities
and self-improvements.
Basic, broad accounting knowledge.
Problem solving and Application.
Logical thinking skills to find practical solutions to
simple accounting problems. The ability to locate
and use needed information.
Communication and Teamwork.
An understanding of the written communication
requirements of accounting. The ability to clearly
and accurately communicate information in both
oral and written formats, and to work with others
in teams.
Social responsibility.
Awareness of the responsibilities to society and
societal expectations of business, including
BFA103 Accounting and Financial Decision Making
Learning Expectations and Teaching Strategies/Approach
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.
Work, Health and Safety (WH&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:
Learning Resources
Prescribed Text
Birt, J, Chalmers, K, Byrne, S, Brooks, A, Byrne, S & Oliver, J 2012, Accounting business reporting for
decision making, 4th edition, Wiley, Melbourne.
Recommended Texts
You are encouraged to access copies of the following recommended texts from the library.
Atrill, P, McLaney, E, Harvey, D & Jenner, M 2014, Accounting; an introduction, 6th edition, Pearson,
Frenchs Forest, NSW.
Bazley, M, & Hancock, P 2013 Contemporary accounting, 8th edition, Cengage learning, South
Carlon, S, Mladenovic, R, Loftus, J, Palm, C, Kimmel, P, Kieso, D & Weygandt, J 2009, Accounting
building business skills, 3rd edition, Wiley, Queensland.
Cunningham, BM, Nikolai, LA, Bazley, JD, Kavanagh, M, Slaughter, G & Simmons, S 2015, Accounting:
information for business decisions, 2nd edition, Cengage learning, South Melbourne.
Hoggett, J, Edwards, L, Medlin, J, Chalmers, K, Hellman, A, Beattiee, C & Maxfield J, E 2015,
Accounting, 9th edition Wiley, Queensland.
Style manual for authors, editors and printers 2002, 6th edn, rev. Snooks & Co., AGPS, Canberra.
BFA103 Accounting and Financial Decision Making
My Learning Online (MyLO)
Access to the MyLO online learning environment unit is required for this unit. The unit has its own
MyLO site.
To log into MyLO and access this unit, go to: http://www.utas.edu.au/mylo. To access the unit,
select BFA103 Accounting and Financial Decision Making. These instructions will help you to log in
for the first time.
For help using MyLO go to http://www.utas.edu.au/mylo.
Technical requirements for MyLO
For help and information about setting up your own computer and web browser for MyLO, see:
While on campus, you can access the University network and MyLO via a laptop computer or other
mobile device. See: http://www.utas.edu.au/service-desk/uconnect/uconnect-on-campus
MyLO can be accessed via Library computers and in computer labs on campus. See:
For further technical information and help, contact the UTAS Service Desk on 6226 1818 or at
http://www.utas.edu.au/service-desk during business hours.
Learning to use MyLO
When you log into MyLO, you will see a unit called Getting Started with MyLO. Enter this unit to
learn more about MyLO, and to practise using its features.
MyLO Expectations
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.
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.
MyLO is an Internet service for teaching and learning provided by the University. It is
expected that you check your units in MyLO for updates at least once a day.
BFA103 Accounting and Financial Decision Making
Using MyLO for BFA103 Accounting and Financial Decision Making
IMPORTANT!: Before you are provided with access to your unit’s MyLO resources, you must
complete the Student Agreement form. To do this:
1. Access the unit’s MyLO site.
2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by
scrolling down until you see Content Browser OR by clicking on the Content button.
3. Once you have opened the Begin Here folder, click on the Student Agreement file.
4. Read the terms, then check the I agree box. You should now be able to access all available
unit content on MyLO. You only need to do this once in each MyLO unit.
Other important resources on MyLO
Students are expected to regularly check on MyLO for any updates in relation to the unit. Essentially,
MyLO has been incorporated into the delivery of this unit to enhance students’ learning experience,
by providing access to up-to-date course materials, and allowing for online discussion. In addition to
the lecture slides which are uploaded on MyLO on a weekly basis, other unit-related materials such
as supplementary readings and assessment guides can also be accessed on MyLO. Further, students
are also expected to engage in an active discussion about issues related to the unit through the
discussion forums or chat rooms that are available on MyLO: this is particularly helpful for distance
students who may utilise the facilities available on MyLO to contact their fellow distance students
and form groups to complete any group assessment tasks for this unit. In this regard, MyLO should
be treated as the unit's critical platform for learning and communication.
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
BFA103 Accounting and Financial Decision Making
Details of Teaching Arrangements (for Attending Students)
This unit is based around a weekly 100-minute lecture. Lectures will be used to add value and
provide a forum for discussion and problem-solving using the readings and work undertaken by you
prior to the lecture. You should bring the relevant materials to each lecture. At a minimum, this
includes the relevant Study Manual for the week, the Powerpoint slides, a calculator and note-taking
material. The Study Manual and Lecture slides will be provided on MyLO for you to print out or
download onto a laptop or tablet device (you are encouraged to bring such devices to your learning
sessions), and will form part of the lecture discussion. They are provided as a structure for your
learning, and not a substitute for reading and completing other set materials. The Unit Coordinator
reserves the right to change, delete or add information in the lectures, according to the discussions.
Tutorials start in the second week of semester and are of 50 minutes duration. Students must access
MyLO in the first week of semester to select a tutorial time. To select a tutorial, simply ‘click’ the link
on the unit’s MyLO home page and follow the instructions. You will only be able to sign in once using
your own individual university login, so make your selection carefully.
If you have recently enrolled and do not have access to MyLO, please contact a unit coordinator to
allow you access to ‘sign up’. If you miss out on getting into your preferred tutorial, you must select
the next best option. If your choices are limited due to other commitments then you must be ready
to sign in as soon as the site opens.
If you need to change your tutorial time and there are no places at your preferred time it will be
your responsibility to find another student who agrees to swap. The best way to do this is via the
MyLO Discussion Board. All changes MUST be approved by the lecturer and completed before the
end of week 4.
The tutorial ‘sign up’ link is planned to OPEN at 9.00am on THURSDAY, 26 February 2015.
As tutorial tasks will be completed in assigned workgroups and space is limited, please only attend at
your allocated time.
What are tutorials?
Tutorials are designed to work in the following way. Having completed all the readings related to a
topic, and then attended a lecture on that topic, you will attend a tutorial the following week to
participate in activities related to the topic to build your understanding. By attending tutorials, you
should be able to satisfy yourself that you understand the important issues related to each topic,
and you should take the opportunity to ask questions. You must be prepared to contribute to class
Any model answers to problems tackled in tutorials will be placed on MyLO the following week.
The workshops start in the third week of semester and are 50 minutes in duration. Workshops will
provide the opportunity to practise procedures learnt by you in the previous week, and be a further
forum to test your understanding and raise queries. Any problems completed in workshops will be
available on MyLO.
BFA103 Accounting and Financial Decision Making
Details of Teaching Arrangements (for Distance students)
All teaching materials in this unit will be placed on MyLO, an internet service adopted by the
Apart from accessing teaching materials, you will need to use the site regularly to check for
announcements by the Unit Coordinator, to ask questions on the discussion forum and to participate
in any other learning activities. You are encouraged to pose questions about teaching materials via
MyLO rather than by e-mail to the Unit Coordinator, as this allows everybody in the unit to
participate in the discussion.
Distance students will share the BFA103 MyLO site with students enrolled in the on-campus version.
There are multiple reasons for this, including:
• Sharing of learning opportunities: Distance students will have the opportunity to listen to
recordings of live lectures and workshops. It is expected that these will be a lot more "realistic"
than purpose-recorded videos or narrated presentations.
• Sharing of resources: e.g. Optional study activities, web links, etc, will be posted to the topic
folders. All students, regardless of mode of enrolment, will be exposed to the same information,
materials and optional activities.
 Sharing of study information: All students, regardless of enrolment mode, will have opportunity
to interact with each other via discussion boards and email. This is most important, as it very
much increases your class size, and therefore the range of interaction opportunities available to
you. It will help you all help each other (explaining to others is an excellent learning/consolidation
activity), and you can even form virtual study groups.
For information about accessing and using MyLO: http://www.utas.edu.au/learning-teachingonline/new-mylo
If you have difficulty in gaining access to or using MyLO you should first visit the technical overview
page: http://www.utas.edu.au/service-desk/. If problems persist, you may contact the Service Desk Tel: (03) 6226 1818 (1300 304 903 Freecall – Tasmanian Land Lines only) or send an e-mail message
detailing your problem to: [email protected] (you can use the on-line form to request help).
Distance Study Skills
The University of Tasmania offers distance students a number of valuable resources to help succeed
in their studies. You should complete the online orientation: http://www.utas.edu.au/orientation/
Resources are also available at: http://www.learningsupport.utas.edu.au/Resources.htm and on the
library website.
Learning expectations and strategies
How will you approach studying in this unit? Note this section is aimed primarily at Distance
students, but the comments apply generally to all students.
You will see when you look at the MyLO site that the unit is divided into 13 Weeks, including 12
Topics and a final revision week.
BFA103 Accounting and Financial Decision Making
Whilst you can timetable your progress through these topics to suit your other commitments and at
your own pace (i.e. the quantity and spread of hours per week is entirely up to you), you should note
that assessment deadlines are not at all flexible. You will need to have studied all the relevant topics
before your assessment deadline. It is strongly recommended that you work through the unit at a
pace no slower than one topic per week.
It is very important that you understand that, in this unit, you must proceed through the topics in
order; the knowledge that you gain from one topic will be essential as you move on to the next topic.
It is therefore very risky to get too far behind in this unit. You will not be able to just get involved in
the unit half way through the semester and think that you can forget about the first few topics.
These are the steps that you should follow as you tackle each topic:
 Read through the Study Manual that introduces the topic, identifies the learning objectives for
the topic, and provides you with the various independent study tasks for the topic.
 Scan through the material relevant for the topic. This material is NOT a substitute for reading the
text or working problems or watching lecture recordings, but they will give you an idea of what to
expect in the topic.
 Read the required text book passages/chapter(s). Do not dwell on information you do not
understand during first readings – the lectures will help clarify your learning, but only if you have
undertaken the preparation.
 Watch the recorded lecture. Usually there will also be a related lecture illustration to which you
need to refer. The lectures that are given to students taking the unit in face-to-face mode will be
recorded, and you will be given a link to these recordings each week (see the Unit schedule at the
end of this Outline). Click on “Support” on the Home page of this web site to find more
information about lecture recordings and how to access them.
 Complete the tasks required for the topic. This will usually involve a number of multiple choice
questions, matching questions, short discussion questions and practical problems. Do not
underestimate the importance of these questions – these help you demonstrate your
understanding of topics covered.
 Answers to topic questions and problems will be posted on MyLO one week after the topic's
scheduled activities. You are strongly advised not to just wait until the solutions are posted
before looking at these activities.
 Discussion boards will also be created so that you can both ask other students questions about
particular tasks you are not sure about, and in turn you might answer questions that have been
asked by other students. The best learning happens by working things out, not by just being told;
so do take advantage of this.
 Watch any recorded Workshop sessions to participate in additional practice opportunities. These
sessions will provide you with the opportunity to practise procedures shown to you in the
previous week’s lecture. The slower pace is deliberately intended to provide you with time to
work through the task at hand, with answers revealed as you progress – to keep you on track
through the various steps. Problems to be used in workshops will be provided to you on MyLO.
Model answers to problems tackled in workshops will be placed on MyLO during the following
BFA103 Accounting and Financial Decision Making
 It is very important that you check your understanding of each topic before moving onto the next,
and resolving any outstanding items of confusion with further reading/practice and/or discussion.
Starting in Week 1, we plan online consultation sessions (for Distance students only) with your
Unit Coordinator. Further information will be emailed to your University email account.
Participation is essential.
Communication, Consultation and Appointments
Check the MyLO News tool at least once every two days. The unit News will appear when you first
enter our unit’s MyLO site. Alternatively, click on the News button (towards the top of the MyLO
screen) at any time.
Other students may have the same question that you have. Please go to the Q&A Forum on our
course’s MyLO site. Check the posts that are already there – someone may have answered your
question already. Otherwise, add your question as a new topic. Students are encouraged to support
each other using this forum – if you can answer someone’s question, please do. We will attempt to
respond to questions within 48 business hours. If your question is related to a personal issue or your
performance in the unit, please contact the appropriate teaching staff member by email instead.
If you have a personal question related to your studies or your grades, please contact teaching staff
by email.
You are expected to check your UTAS email (WebMail) on a regular basis – at least three times per
week. To access your WebMail account, login using your UTAS username and password at
You are strongly advised not to forward your UTAS emails 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. To keep informed, please
use your UTAS email as often as possible.
*IMPORTANT* Please email teaching staff when you have a question or issue of a personal nature,
for example, you have a family issue that is affecting your studies. For general questions about the
unit, please add them to the Q&A forum on our unit’s MyLO site. This way, other students can also
benefit from the answers.
We receive a lot of emails. Be realistic about how long it might take for us to respond. Allow at least
two (2) business days to reply. Staff are not required to respond to emails where students do not
directly identify themselves, are threatening or offensive, or come from external (non-UTAS) email
BFA103 Accounting and Financial Decision Making
When you write an email, you must include the following information. This helps teaching staff to
determine who you are and which unit you are talking about.
Family name;
Preferred name;
Student ID;
Unit code (i.e., BFA103 Accounting and Financial Decision Making)
If your question is about an assessment task, please include the assessment task
number or name.
Assessment Schedule
In order to pass this unit you must achieve an overall mark of at least 50% of the total available
marks. Details of each assessment item are outlined below.
Assessment Items
Due Date
Link to Learning
Online Test
Week 6 (date and time
to be advised)
Learning Outcome 1
3.00 pm Friday 8 May
Learning Outcomes 2
Exam period
Learning Outcomes 1,
Assessment Item 1 – Online Test
Task Description:
The test will cover material from topics 1 to 5 inclusive (The Role of
Accounting in Business to Company Accounting). It will include short written
questions and multiple choice questions. Some questions may require you to
perform calculations. Therefore you will need a non-programmable
calculator. More details about the test will be provided in the week prior to
the test.
Task Length
Limited by time: 50 minutes
Link to Unit’s
Learning Outcomes:
See Learning Outcomes and Assessment Criteria on page 5.
Due Date:
Week 6 (The date and time of the test availability will be advised).
BFA103 Accounting and Financial Decision Making
Assessment Item 2 – Assignment
Task Description:
The assignment requires you to write a report on the “decision making
information” provided in the financial statements of a company. (You will be
provided with the company data). You will be required to use Excel to
calculate financial statement ratios, then using this information and other
research on the company/industry within which it operates, provide a
written report on the financial performance over the last three years.
This assignment will be completed individually.
Task Length
1500 words maximum
Assessment Criteria:
To be provided
Link to Unit’s
Learning Outcomes:
See Learning Outcomes and Assessment Criteria on page 5.
Due Date:
3.00 pm Friday 8 May 2015
Assessment Item 3 – Final exam
Task Description:
The examination will enable you to demonstrate your breadth and depth of
understanding across all the unit material. All topics are examinable. An
information sheet with details about the examination will be given to you in
the last lecture of the semester and posted on MyLO at the end of that week.
You will require a non-programmable calculator to complete the exam.
Task Length
2 hours plus 15 minutes reading time
Link to Unit’s
Learning Outcomes:
See Learning Outcomes and Assessment Criteria on page 5.
Due Date:
Exam period
Your final 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 students should consult the university information which will be made
available towards the end of semester.
You are advised to 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:
BFA103 Accounting and Financial Decision Making
Submission of Assessment Items
Lodging Assessment Items
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
Students must ensure that their name, student ID, unit code, tutorial time and tutor’s name are
clearly marked on the first page. If this information is missing, the assignment will not be accepted
and, therefore, will not be marked.
Where appropriate, unit coordinators may also request students submit a paper version of their
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
Please remember that you are responsible for lodging your assessment items on or before the due
date and time. 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
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
Students are expected to submit assessment items on or before the due date and time specified
in the relevant Unit Outline. The onus is on the student to prove the date and time of
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.
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.
Assessment items submitted more than five (5) days late will not be accepted.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
BFA103 Accounting and Financial Decision Making
Academic Referencing and Style Guide
Before starting their assignments, students are advised to familiarise themselves with the following
electronic resources.
The first is the Harvard Referencing System Style Guide, which can be accessed from the UTAS
library: http://utas.libguides.com/content.php?pid=27520&sid=199808. The Harvard style is the
appropriate referencing style for this unit and the guide provides information on presentation of
assignments, including referencing styles. 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 second is the Tasmanian School of Business and Economics’s Accouning Communication Matters,
which can be accessed at: http://www.utas.edu.au/accounting-communication-matters. This guide
provides students with useful information about preparing and presenting assignments in the TSBE.
Review of Assessment and Results
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, and online discussion, and the like), as well as any capstone assignment or take-home
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 internal
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 is available at the following link:
http://www.utas.edu.au/business-and-economics/student-resources/forms. The form must be
submitted to the TSBE Office.
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/forms. 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.
BFA103 Accounting and Financial Decision Making
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 http://www.utas.edu.au/exams/exam-and-results-forms. 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.
Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness that 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:
Mr David Kronenberg
407, Commerce Building, Sandy Bay
[email protected]
Students are also encouraged to contact their Undergraduate Student Adviser who will be able to
help in identifying the issues that need to be addressed, give general advice, assist by liaising with
academic staff, as well as referring students to any relevant University-wide support services. Please
refer to the Student Adviser listings at www.utas.edu.au/first-year/student-advisers for your
adviser’s contact details.
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/governance-legal/studentcomplaints.
The University also has formal policies, and you can find out details about these policies from the
following link – http://www.utas.edu.au/registrar/student-complaints/.
BFA103 Accounting and Financial Decision Making
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
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.
It also means using ones’ own work from previously submitted assessment items if repeating a unit.
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
www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the
Current Students homepage.
BFA103 Accounting and Financial Decision Making
Study Schedule
Start of Week
Monday 23 February
Monday 2 March
Monday 9 March
Monday 16 March
Monday 23 March
Monday 30 March
Topic/s and activities
Text Chapter/s
The role of accounting in
Ch. 1
Ch. 3 (76-98 only)
Income statement and balance
Ch. 4 (116-127 only)
Ch. 5 and 6
Cash flow statement
Ch. 4 as above
Ch. 7 (268-281 only)
Accrual accounting
Ch. 6 and 7
Company accounting
Ch. 3 (84-90)
Ch. 13 (592-597)
Analysis and interpretation of
financial statements
Ch. 8
Ch. 7 (282-289)
Due Dates
Online Test in
Week 6 (Date and
time to be advised)
Mid-Semester Break: 2 – 8 April 2015 inclusive
Classes resume
Thursday 9 April
Monday 13 April
Financing the business
Ch. 13
Monday 20 April
Introduction to management
Ch. 11
Monday 27 April
Ch. 9
Monday 4 May
Cost Volume Profit analysis
Ch. 10
Monday 11 May
Capital investment decisions
Ch. 12
Monday 18 May
Ch. 2
Monday 25 May
Unit Review
Examination Period: 6-23 June 2015
Assignment due
3.00 pm Friday
8 May 2015
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