BFA104 Accounting Context and Method Semester 2, 2014

BFA104 Accounting Context and Method Semester 2, 2014
BFA104
Accounting Context and Method
Semester 2, 2014
THIS UNIT IS BEING OFFERED IN
BURNIE/HOBART/LAUNCESTON
Taught by:
Dr Belinda Williams/Susan Conway/Stephen Lowry/Stephen Allen
CRICOS Provider Code: 00586B
BFA104, Accounting Context and Method
2
Contents
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 BFA104 ......................................... 5
Learning Expectations and Teaching Strategies/Approach .................................................................... 6
Learning Resources ................................................................................................................................. 6
Technical requirements for MyLO .......................................................................................................... 7
Student Feedback via eVALUate ............................................................................................................. 8
Details of Teaching Arrangements .......................................................................................................... 8
Assessment ........................................................................................................................................... 11
Submission of Assessment Items .......................................................................................................... 13
Review of Assessment and Results ....................................................................................................... 14
Further Support and Assistance ............................................................................................................ 15
Academic Misconduct and Plagiarism .................................................................................................. 16
Study Schedule ...................................................................................................................................... 17
BFA104, Accounting Context and Method
Contact Details
Unit Coordinator:
Dr Belinda Williams
Campus:
Newnham
Room Number:
D107
Email:
[email protected]
Phone:
+61 3 6324 3661
Consultation Time:
tba
Unit Coordinator:
Susan Conway
Campus:
Newnham
Room Number:
D106
Email:
[email protected]
Phone:
+61 3 6324 3608
Consultation Time:
tba
Lecturer:
Stephen Lowry
Campus:
Hobart
Room Number:
tba
Email:
[email protected]
Phone:
tba
Consultation Time:
tba
Lecturer:
Stephen Allen
Campus:
Cradle Coast
Room Number:
S1-18
Email:
[email protected]
Phone:
+61 3 6430 4578
Consultation Time:
tba
3
BFA104, Accounting Context and Method
4
Unit Description
Welcome to this foundation unit for students intending to study in the accounting major of the BBus.
This unit is a necessary and important pre-requisite for BFA201 Financial Management and BFA303
Auditing. The unit covers the fundamental principles that underpin accrual accounting and financial
reporting. These aspects are considered from a preparer's perspective i.e. how and why they are
recorded as they are. The elements of the accounting cycle and techniques of measurement,
recording and reporting are developed. The unit also considers aspects of systems design and the
internal control of critical assets. A user's perspective rather than a preparer's is then adopted. That
is, we will consider what the information presented means for decision-making. You will learn how
the outputs of the accounting process - the financial reports - can be interpreted and used by both
management and external stakeholders.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
To enrol in this unit you must have successfully completed the prerequisite unit BFA103 Accounting
and Financial Decision Making or its equivalent
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:


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 commences 14 July 2014.
BFA104, Accounting Context and Method
5
Intended Learning Outcomes and Generic Graduate Attributes for BFA104
INTENDED LEARNING OUTCOMES
ASSESSMENT METHODS
DISCIPLINE LEARNING
OUTCOMES
GRADUATE ATTRIBUTE
OUTCOMES

The assessments and teaching
activities in this unit have been
designed to develop the following
graduate attributes in students.
In this unit you will learn:
In assessing this unit I will be looking at your
ability to:
Learning Outcome 1
Knowledge of the fundamental
principles of accrual accounting
Identify and explain principles underlying accrual
accounting procedures.
Test, Assignment, Exam
Justify methods applicable to various accounting
situations from a preparer's perspective.
Assignment, Exam
Demonstrated understanding of the implication of
different business structures
Test, Assignment, Exam
Explain the purpose of financial statements
Test, Assignment, Exam
Identify a transaction as an economic event and link
transactions to the principles of double entry
accounting.
Test, Assignment, Exam
Record transactions to satisfy the principles of double
entry accounting.
Test, Assignment, Exam
Apply and implement double entry principles across
accounting cycles.
Assignment, Exam
Prepare income statements, statements of financial
position and statements of cash flows.
Assignment, Exam
Learning Outcome 3
Knowledge of inventory
recording conventions and the
ability to apply conventions
Identify inventory recording conventions applicable
to various accounting situations.
Assignment, Exam
Record the purchase and disposal of inventory.
Exam
Learning Outcome 4
Recognise and apply
knowledge of basic elements of
internal control
Identify elements of internal control relevant to cash
andinventory.
Exam
Prepare bank reconciliation statements.
Exam
Prepare and reconcile general and subsidiary ledger
records.
Assignment, Exam
Learning Outcome 2
Knowledge of and application
of the accounting cycle



Judgement
Exercise judgement, with
guidance, to solve routine
problems within a business
context using a socially
responsible and global
orientation.
Knowledge
Integrate theoretical and
technical knowledge in
accounting and
accountability.
COMMUNICATION
An understanding of the written
communication requirements of
business. The ability to clearly and
accurately communicate information
in both oral and written formats.
Application Skills
Critically apply theoretical
and technical knowledge to
solve routine accounting and
related problems.
PROBLEM SOLVING
The ability to apply logical thinking to
Communication and
a range of business related problems
Teamwork
Justify and communicate
accounting advice and ideas
in straightforward
collaborative contexts
involving both accountants
and non-accountants in a
clear and independent
manner.

KNOWLEDGE
Basic, broad subject knowledge. An
understanding of the concept and
process of lifelong learning.
Self-Management
Reflect on performance
feedback to identify and act
upon learning opportunities
and self-improvements.
GLOBAL PERSPECTIVE
An awareness of the different
thinking and viewpoints of diverse
cultures, ages, genders, races,
religions or political persuasions in
relation to the business environment.
SOCIAL PERSPECTIVE
The ability to apply the ethical
requirements of University study.
BFA104, Accounting Context and Method
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.
These are some of the expectations we have of you as a student enrolled in this unit:
Work, 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:
www.utas.edu.au/work-health-safety.
Learning Resources
Prescribed Text
A prescribed text is a resource that you must have access to for the purposes of studying this unit.
It is strongly recommended that you purchase your own copy of the prescribed textbook.
Hoggett, J, Medlin, J, Edwards, L, Tilling, M & Hogg, E, 2012, Financial accounting, 8th edn, John
Wiley & Sons, Australia.
Recommended Texts
A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You
may also find a recommended text helpful when conducting research for assignments.
Horngren, C, Harrison, W, Best, P, Fraser, D & Willet, R 2010, Accounting, 6th. Edn, Pearson
Education, Australia.
Trotman, K & Gibbins, M 2010, Financial Accounting: An Integrated Approach, 4th edn, Thomson,
Melbourne.
6
BFA104, Accounting Context and Method
7
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 in to MyLO and access this unit, go to: http://www.utas.edu.au/learning-teaching-online .To
access the unit, select BFA104. These instructions will help you to log in for the first time.
For help using MyLO go to http://www.utas.edu.au/learning-teaching-online.
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/
While on campus, you can access the University network and MyLO via a laptop computer or other
mobile device. See: http://uconnect.utas.edu.au/uana.htm
MyLO can be accessed via Library computers and in computer labs on campus. 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 during business hours.
Learning to use MyLO
When you login to MyLO, you will see a unit called Getting Started with MyLO. Enter the unit to
learn more about MyLO and to practise using its features.
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 you check your units in MyLO for updates at least once a day.
BFA104, Accounting Context and Method
8
Using MyLO for BFA104
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.
OR
3. Once you have opened the Begin Here folder, click on the Student Agreement file.
OR
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.
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.
Details of Teaching Arrangements
Lectures (Lecture details)
Lectures will be used to introduce the various topics that we will cover in the unit. The materials
required for each week will be provided in a study manual on MyLO. You will need to view the
relevant weeks lecture slides available on MyLO. You should bring the relevant lecture slides and
lecture case studies to each lecture. It would be a good idea for you to read through the slides
before each lecture. By having these materials with you, you will reduce the amount of writing that
you need to do in lectures. The slides are not a substitute for the notes you will need to take when
reading from the text. They are only a brief outline of each topic but they will provide a structure for
discussion in the lecture each week.
BFA104, Accounting Context and Method
9
Tutorials
Tutorials will be held weekly, commencing in the second week of semester. You must sign into
MyLO and choose a tutorial group that suits your personal timetable (not required for Cradle Coast).
Numbers are limited in each group with some timeslots more popular than others. The allocation is
based on first come first served, so it's up to you to sign into a group as soon as possible.
Tutorials work as groups, and to achieve good group interaction it is imperative that you remain with
the group to which you are allocated. Please be careful when you sign up as some tutorial groups
will be marked Hobart and others Launceston, so choose the relevant campus for you.
The tutorial program is designed to work in the following way. Having attended a lecture on a
particular topic, and having completed the independent study tasks related to that topic, you then
attend a tutorial to participate in related activities. By attending tutorials, you should be able to
satisfy yourself that you understand the important issues related to the weekly topics, and you
should take the opportunity to ask questions.
The weekly study manual will include the activity for each tutorial. You will note that some of the
activities are based on problems from the text so you will also need to bring the text with you when
required. Suggested answers to problems tackled in tutorials will be available on the unit's MyLO site
at the end of each week.
Workshops
Workshops will commence in the third week of semester. These sessions will provide you with the
opportunity to practice procedures shown to you in the previous week's lecture, with teaching staff
present to help you if you have difficulties. In the workshops we will use case studies included in the
weekly study manual. Model answers to each of the problems tackled in workshops will be available
on the unit's MyLO site at the end of each week.
Learning Skills and Language Support
Include this for undergraduate and international undergraduate students:
The Student Learning and Academic Development Team in the Student Centre works with all
students, domestic and international, to develop academic skills, literacy and English language skills.
More information can be found on this website http://www.utas.edu.au/student-learning/
BFA104, Accounting Context and Method
10
Communication, Consultation and Appointments
TO KEEP UP WITH ANNOUNCEMENTS REGARDING THIS UNIT:
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.
WHEN YOU HAVE A QUESTION:
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 us by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR SUBMISSION OF AN
ASSESSMENT TASK:
If you have a personal question related to your studies or your grades, please contact us by email.
A NOTE ABOUT EMAIL CORRESPONDENCE:
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
https://webmail.utas.edu.au/ .
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 me 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.
Your lecturer receives a lot of emails. Be realistic about how long it might take them to respond.
Allow them at least to (2) business days to reply. Staff are not required to respond to emails in
which students do not directly identify themselves, emails which are threatening or offensive, or
emails that come from external (non-UTAS) email accounts.
When you write an email, include the following information. This helps the teacher determine who
you are and which unit you are talking about.





Family name;
Preferred name;
Student ID;
Unit code (i.e. BFA105)
Questions
If your question is about an assessment task, please include the assessment task number or name.
BFA104, Accounting Context and Method
11
Assessment
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
Value/Weighting
Test: topics from week
1-4
Assignment
Lecture Week 6
20%
Tuesday,
30 September 2014
You will be informed
about the exact day
and time of this
examination later in
the semester.
20%
Exam
60%
Link to Learning
Outcomes
Learning Outcome 1, 2
Learning Outcome 1, 2,
3
Learning Outcome 1, 2,
3, 4
Assessment Item 1 – Test: topics from week 1-4
Task Description:
A test will be held during your normal lecture time in week 6 of the semester.
The test will cover topics from weeks 1 to 4 and will require you to prepare a
variety of adjusting and closing journal entries as well as answer a number of
other short written and numerical questions. More details about the test will
be provided in lectures in the week prior to the test. If you miss this test for
an ‘acceptable reason’ the weighting will be added to that of the final
examination.
Task Length
tba
Assessment Criteria:
tba
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2
Due Date:
Lecture Week 6
Value:
20%
BFA104, Accounting Context and Method
12
Assessment Item 2 - Assignment
Task Description:
Detailed information about the assignment requirements will be placed on
MyLO during the mid-semester break and discussed with you in the Week 8
lecture. You will be required to work in pairs on the assignment. If you have
difficulty finding a partner, use the discussion board on MyLO to pair up with
another student. Penalties will apply to student's assignments if they are not
registered by 16 September 2014.
Task Length
tba
Assessment Criteria:
tba
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2, 3
Due Date:
Tuesday, 30 September 2014
Value:
20%
Assessment Item 3 - Exam
Task Description:
Closed book examination
The exam will enable you to demonstrate breadth and depth of
understanding across all the unit material. All topics covered in the unit are
examinable. Information about the examination will be given in the last
lecture of the semester.
Task Length
3 hours duration plus 15 minutes reading time.
Assessment Criteria:
Link to Unit’s
Learning Outcomes:
Learning Outcome 1, 2, 3, 4
Due Date:
You will be informed about the exact day and time of this examination later
in the semester.
Value:
60%
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.
BFA104, Accounting Context and Method
13
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:
http://www.utas.edu.au/exams/home.
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 2.00pm 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 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
2.
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
3.
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
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.
BFA104, Accounting Context and Method
14
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/content.php?pid=27520&sid=199808
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
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
BFA104, Accounting Context and Method
15
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.au/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.
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:
DIRECTOR OF UNDERGRADUATE PROGRAM
Mr David Kronenberg
Room: 407, Commerce Building, Sandy Bay
Phone: 03 6226 2280
Email: [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
advisers 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 – www.utas.edu.au/governance-legal/student-complaints/how-to-resolve-a-studentcomplaint/self-help-checklist.
BFA104, Accounting Context and Method
16
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
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.
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.
BFA104, Accounting Context and Method
17
Study Schedule
Week
Start of Week
Topic/s and activities
1
14 July 2014
Financial Accounting
Revisited & The Accounting
Cycle
2
21 July 2014
The Accounting Cycle
3
28 July 2014
Completing the Accounting
Cycle
4
4 August 2014
Subsidiary Ledgers and
Special Journals
5
11 August 2014
Principles of Internal Control
and Cash
6
18 August 2014
TEST - Week 1-4
7
25 August 2014
Accounting for Inventory
Text Chapter/s
Due Dates
Week 6 Lecture
Mid-semester break: Monday 1 – 5 September
8
8 September 2014
Non-current Assets
9
15 September 2014
Completing the Balance Sheet
10
22 September 2014
Independent work on
Assignment (no classes)
11
29 September 2014
Cash Flow Statements
12
6 September 2014
Cash flow Statements
continued
13
13 October 2014
Unit Review
Examination Period: 25 October to 11 November 2014
Assignment due
2pm Tuesday
30 September
2014
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